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

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

ol,ul
{list-style: none;}

address, caption, cite, code, dfn, em, strong, th, var
{font-style: normal; font-weight: normal;}

table
{border-collapse: collapse; border-spacing: 0;}

fieldset, img
{border: 0;}

cation, th
{text-align: left;}

q:before, q:after
{content:'';}

/* Start
----------------------------------------------------------------------*/
body {
	background-color: #FFFFFF;
	text-align: center;
	margin: auto;
	min-width: 800px;
	background-image:url(images/bglogo.jpg);
	background-position:center 480px;
	background-repeat: no-repeat;
	background-attachment: fixed;
}
  /* page image
----------------------------------------------------------------------*/
#logo {
	position: absolute;
	text-align:left;
	top: 20px;
	left: 10%;
}

#mainimage {
	position: relative;
	background-color: #F5BB26;
	top: 75px;
	width: 100%;
	min-width:987px;
	height: 200px;
	border-top: 3px double #08296e;
	border-bottom: 3px double #08296e;
}

 /* overall body code and navigation links
----------------------------------------------------------------------*/	
#navlinks ul {
	position: relative;
	top: 80px;
	text-align: center;
	margin-left: 260px;
	min-width: 724px;
}

#navlinks li {
	position: relative;
	text-align: center;
	margin: auto;
	font: 12px/1.5em   Arial, Helvetica, sans-serif;
	font-weight: bolder;
	display: inline;
	list-style: none;
	letter-spacing: .05em;
}

#navlinks li a, #navlinks li a:link, #navlinks li a:visited { 
	color: #222222;
	text-decoration: none;
	vertical-align: middle;
	padding: 7px 15px;
}

#navlinks li a:hover, #navlinks li a:focus {
	color: #a18438;
	text-decoration: none;
}
	
body#home #navlinks a#homelink,
body#management #navlinks a#managementlink,
body#bookkeeping #navlinks a#bookkeepinglink,
body#growth #navlinks a#growthlink,
body#cfo #navlinks a#cfolink,
body#contact #navlinks a#contactlink  {
	color: #98824c;
	text-decoration: none;
}

 /* body text  
----------------------------------------------------------------------*/
h1 {
	position: relative;
	font: 18px/2em 	Arial, Helvetica, sans-serif;
	color: #0030b3;
	text-align: left;
	padding-bottom: 0px;
	letter-spacing: .05em;
	font-weight: bolder;
	top: -2px;
}

h2 {
	position: relative;
	font: 16px/2em 	Arial, Helvetica, sans-serif;
	color: #0030b3;
	text-align: center;
	padding-bottom: 3px;
	letter-spacing: .03em;
	font-weight: bolder;
	margin: 0px 9px;
}

h3 {
	position: relative;
	font: 16px/2em 	Arial, Helvetica, sans-serif;
	color: #0030b3;
	margin-top: 0px;
	text-align: left;
	padding-bottom: 10px;
	letter-spacing: .05em;
	font-weight: bolder;
}

h4 {
	position: relative;
	font: 16px/2em 	Arial, Helvetica, sans-serif;
	color:#222222;
	margin-top: 0px;
	text-align: left;
	padding-bottom: 10px;
	letter-spacing: .05em;
	font-weight: bolder;
}
 
#maintextarea {
	position: relative;
	top: 110px;
	min-width: 800px;
	max-width: 987px;
	margin:auto;
	text-align:center;
}

#maintextarea p {
	position: relative;
	font: 12px/2.25em Arial, Helvetica, sans-serif;
	color: #333333;
}

#maintextarea ul{
	width: 90%;
}

dd {
	position: relative;
	padding-bottom: 25px;
	font: 12px/2.25em Arial, Helvetica, sans-serif;
	color: #333333;
}

dt {
	position: relative;
	list-style: inside square; 
	padding-bottom:0px;
	font: 14px/2.25em Arial, Helvetica, sans-serif;
	color: #333333;
}
#maintextarea li {
	position: relative;
	list-style: outside square; 
	margin-left: 15px;
	padding-bottom: 20px;
	font: 12px/2.25em Arial, Helvetica, sans-serif;
	color: #333333;
}

#maintextarea .first  {
	font-size: 18px;
	color:#444444;
}

.first2  {
	position: relative;
	top: 10px;
}

#maintextarea .fee  {
	position:relative;
	margin-left: 4px;
	font-size: 16px;
}
	
.list1 {
	position: relative;
	top: 19px;
	font: 12px/2.25em 	Arial, Helvetica, sans-serif;
	color: #333333;
	letter-spacing: .05em;
	font-weight: bolder;
}

.list2 {
	position: relative;
	text-align:left;
	top:-4px;
	font: 12px/3em 	Arial, Helvetica, sans-serif;
	color: #111111;
	font-weight: bolder;
	margin: 4px 10px;
}

.col1 {
	position: absolute;
	top: 0px;
	left: 24%;
	margin-left: 6%;
	width: 65%;
	text-align: left;
}

.col2 {
	position: absolute;
	top: -15px;
	left: 40px;
	width: 164px;
	padding: 15px 10px 100px 10px;
	text-align: center;
	background-color: #fef0ca;
	border: solid #fee6a6 1px;
}
	
#maintextarea p a, #maintextarea p a:link, #maintextarea p a:visited { 
	color: #3366CC;
	text-decoration: none;
}

#maintextarea p a:hover { 
	color: #3300FF;
	text-decoration: none;
}

.line a, .line a:link, .line a:visited {
	padding-bottom: 5px;
	border-bottom: #666666 solid 2px;
	color: #333333;
	position: relative;
	font: 12px/2.25em Arial, Helvetica, sans-serif;
	text-decoration: none;
	font-weight:bolder;
}

.line a:hover, .line a:focus { 
	color: #3366CC;
	text-decoration: none;
}

.illus {
	float: left;
	height: 100px;
	padding: 5px 20px 0px 0px;
}

#maintextarea ul a, #maintextarea ul a:link, #maintextarea ul a:visited {
	color: #3366CC;
	text-decoration:none;
}

#maintextarea ul a:hover, #maintextarea ul a:focus {
	color: #000099;
}

/* footer  
----------------------------------------------------------------------*/
#bottom {
	position: relative;
	top: 140px;
	width: 100%;
	text-align: center;
	padding: 0px 0px 60px 0px;
	letter-spacing: .08em;
	height: 160px;
}

.company {
	font: 11px/1em Arial, Helvetica, sans-serif;
	color: #888888;
	font-weight: bold;
	padding: 140px 3px 0px 0px;
}

.copyright {
	font: 10px/1em Arial, Helvetica, sans-serif;
	font-weight: bold;
	color: #888888;
}

#bottom a, #bottom a:link, #bottom a:visited {
	text-decoration:none;
	color:#98824c;
}

#bottom a:hover, #bottom a:focus {
	color: #333333;
}