body,div,dl,dt,dd,ul,ol,li,h1,h2,h3,h4,h5,h6,pre,form,fieldset,input,textarea,p,blockquote,th,td { 
padding: 0;
margin: 0;
}

h1,h2,h3,h4,h5,h6 {
font-weight: normal;
font-size: 100%;
}

body {
font-size: 0.75em;
line-height: 100%;
color: #000;
font-family: arial, sans-serif;
margin: 0;
padding: 0;
background: #fff;
line-height:1.2em;
}

img {
border: 0;
margin:0;
padding:0;
display:block;
}

table {
border-collapse: collapse;
border-spacing:0px;
border:0;
padding:0;
margin:0;
}

ul li {
list-style-type: none;
}

li>ul {
top: auto;
left: auto;
}

p{
margin-bottom: 11px;
}

/* -------------- End General ----------------- */

/* -------------- Main Layers ----------------- */

#wrapper {
width: 1020px;
margin-left: auto;
margin-right: auto;
background: url(../images/accountancy_apple.jpg) no-repeat bottom right;
min-height: 588px;
height: auto !important;
height: 588px;
border-bottom: 1px solid #FE7525;
padding-top: 12px;
}

#header {
width: 1020px;
padding: 4px 0 12px 0;
margin-left: auto;
margin-right: auto;
border-bottom: #f90 solid 2px;
}

#logo {display:block;width:270px;float:left;}

#strapline {display:block; float:left; width: 750px;}

#main_content {}

#left_col {
width: 180px;
padding-right: 24px;
display: block;
float: left;
}

#right_col {
display: block;
margin:0;
padding:0; padding-bottom: 24px;
float:left;
width: 400px;
}

#footer {
margin-left: auto;
margin-right: auto;
width: 1020px;
}

* html ul li a {
   height:1em;
}

/* -------------- End Main Layers ----------------- */

/* -------------- Menu ----------------- */

.main_menu, .low_menu{
display:block;
margin: 0; margin-bottom: 24px;
padding: 0;
top:0;
}

.low_menu{margin-bottom:0;}

ul.main_menu li {
	margin: 0;
	padding: 0;

	}
	
ul.main_menu li a {
	text-decoration: none;
	font-weight: bold;
	display: block;
	margin: 12px 0 12px 0;
	padding: 1px 0px 1px 0px; /* This controls the gap between menu and dropdown */
	font-size: 1.25em;
	line-height: 1.2em;
	}

ul.main_menu li a:link { color: #FE7525;}
ul.main_menu li a:visited { color: #FE8C47;}
ul.main_menu li a:hover { color: #890B0C;}

ul.main_menu li.me a:link { color: #E74700; padding-left: 8px; background: url(../images/menuBar.gif) repeat-y left;}
ul.main_menu li.me a:visited { color: #E74700; padding-left: 8px; background: url(../images/menuBar.gif) repeat-y left;}
ul.main_menu li.me a:hover { color: #E74700; padding-left: 8px; background: url(../images/menuBar.gif) repeat-y left;}

ul.linkedList li a {
	text-decoration: none;
	font-weight: bold;
	display: block;
	margin: 12px 0 12px 0;
	padding: 1px 0px 1px 0px; /* This controls the gap between menu and dropdown */
	line-height: 1.2em;
	}

ul.linkedList li a:link { color: #E74700;}
ul.linkedList li a:visited { color: #FE8C47;}
ul.linkedList li a:hover { color: #890B0C;}


/* -------------- End Menu ----------------- */

/* -------------- Content ----------------- */

.first {margin-top: 12px;}

#strapline h1 {
color: #000;
font-size: 1.6em;
padding: 84px 0 8px 0;
margin:0;
display:table-cell;
vertical-align: bottom;
line-height: 1em;
}

.clearing {clear:both;padding:0;margin:0; height: 0px;}

#right_col h2 {
padding: 6px 0 0 0;
font-size: 1.1em;
font-weight: bold;
}

#right_col h2.first {font-size: 1.2em; padding-bottom: 12px;}

#right_col h3 {
padding: 6px 0 6px 0;
font-weight: bold
}

.bold {font-weight: bold;}

.boldo {font-weight: bold; color: #FE7525;}

.indent {margin: 0 0 12px; padding-left: 36px;}

.indent li {list-style-type: disc;padding-left: 12px; line-height: 1.2em; padding-bottom: 6px;}

#footer p {color: #FE7525;  margin-top: 8px;}
#footer p a {text-decoration: none;}

#footer p a:link { color: #FE7525;}
#footer p a:visited { color: #FE8C47;}
#footer p a:hover { color: #890B0C;}