@charset "utf-8";

/* accountants.css */

/* For BOTH Layouts, see:
   /includes/accountants.css

   For BOTH IE OVERRIDE, see:
   /includes/accountants_override.css

   For CONTENT Layout, see:
   /includes/accountants_content.css

   For CONTENT IE OVERRIDE, see:
   /includes/accountants_content_override.css

   For PRINT Layout, see:
   /includes/accountants_print.css

   For AURAL Layout, see:
   /includes/accountants_aural.css */

/* GENERIC */

* { padding: 0px;
	margin: 0px; }

body { background: #ccdbe6 url('/images/layout/body-flow.jpg') repeat-x 0px 105px;
	color: #004b84;
	font: 13px Georgia, Garamond, 'Times New Roman', Times, serif;
	/* IE OVERRIDE */ }

p { margin: 10px 0px; }

h1, h2, h3, h4, h5, h6 { margin: 15px 0px; }

ul, ol { margin: 10px 0px 10px 40px; }

dl { margin: 10px 0px; }
dl dt { margin-top: 10px;
    font-weight: 800; }
dl dd { margin: 5px 0; }

blockquote { margin: 10px 40px; }

acronym { padding-right: 1px;
	background: #fff;
	border-bottom: 1px Dashed #3c6da9;
	color: #666;
	font-style: italic;
	cursor: help; }

address { font-style: normal; }

/* TEMP */

.highlight { padding: 0px 2px;
	background: #fff;
	border: 2px Dashed #c00;
	color: #f00;
	font-weight: 800; }

/* SEMI-GENERIC + CUSTOM */

.center { text-align: center; }

div.clear { clear: both;
	overflow: hidden;
	height: 1px;
	font-size: 1px; }

div#google_translate_element, 
div#languages { position: absolute;
    left: 50%;
    top: 0;
    z-index: 2;
    width: 766px;
    margin-left: -383px;
    font-size: 0.846154em; /* 11px */
    line-height: 1.5;
    vertical-align: middle;
    text-align: right; }

div#languages a { color: #004b84;
    text-decoration: none; }
div#languages a img { border: 1px solid #fff;
    vertical-align: middle; }
div#languages a:focus img, 
div#languages a:hover img, 
div#languages a:active img { border-color: #004c88; }

div#entirety { width: 766px;
	margin: 0 auto; /* 66px auto 0; without google translate */
	padding: 66px 0 10px;
	/* IE OVERRIDE */ }

/* HEADER Layout */
div#entirety div#header { height: 173px; /* CONTENT OVERRIDE */
	background: url('/images/layout/home/header.gif') no-repeat left top; /* CONTENT OVERRIDE */ }
div#entirety div#header h1, div#entirety div#header div#menu_accessibility { position: absolute;
	left: 0px;
	top: 0px;
	visibility: hidden;
	font-size: 0.1em; }

div#entirety div#header img { display: none; }
/* EO.HEADER Layout */

div#entirety div#shell { background: url('/images/layout/shell-flow.jpg') repeat-y left top; }

/* MENU Layout */
div#entirety div#shell div#menu { height: 137px; /* CONTENT OVERRIDE */
	background: url('/images/layout/home/menu-bg.jpg') no-repeat 18px 0px; /* CONTENT OVERRIDE */ }
div#entirety div#shell div#menu h2 { position: absolute;
	left: 0px;
	top: 0px;
	visibility: hidden;
	font-size: 0.1em; }

div#entirety div#shell div#menu ul { position: relative;
    margin: 0;
	padding: 57px 0 0 94px; /* CONTENT OVERRIDE */
	list-style: none; }
div#entirety div#shell div#menu ul li { display: inline; }
div#entirety div#shell div#menu ul li a { display: block;
	float: left;
	height: 22px;
	background: no-repeat left top;
	outline: none;
	text-indent: -888em;
	text-decoration: none; }

div#entirety div#shell div#menu ul li a:hover { background-position: 0 -22px; }

div#entirety div#shell div#menu ul li a#menu_home { width: 62px;
	background-image: url('/images/layout/menu/home.gif'); }
div#entirety div#shell div#menu ul li a#menu_profile { width: 78px;
	background-image: url('/images/layout/menu/profile.gif'); }
div#entirety div#shell div#menu ul li a#menu_services { width: 116px;
	background-image: url('/images/layout/menu/services.gif'); }
div#entirety div#shell div#menu ul li a#menu_news { width: 61px;
	background-image: url('/images/layout/menu/news.gif'); }
div#entirety div#shell div#menu ul li a#menu_resources { width: 101px;
	background-image: url('/images/layout/menu/resources.gif'); }
div#entirety div#shell div#menu ul li a#menu_testimonials { width: 114px;
	background-image: url('/images/layout/menu/testimonials.gif'); }
div#entirety div#shell div#menu ul li a#menu_contact { width: 102px;
	background-image: url('/images/layout/menu/contact.gif'); }

/*div#entirety div#shell div#menu ul li a#menu_people { width: 105px;
	background-image: url('/images/layout/menu/people.gif'); }
div#entirety div#shell div#menu ul li a#menu_links { width: 115px;
	background-image: url('/images/layout/menu/links.gif'); }*/

/* File system */
div#entirety div#shell div#menu ul li a#menu_messages { width: 92px;
	background-image: url('/images/layout/menu/messages.gif'); }
div#entirety div#shell div#menu ul li a#menu_send_message { width: 121px;
	background-image: url('/images/layout/menu/send-message.gif'); }
div#entirety div#shell div#menu ul li a#menu_my_account { width: 105px;
	background-image: url('/images/layout/menu/my-account.gif'); }
div#entirety div#shell div#menu ul li a#menu_users { width: 67px;
	background-image: url('/images/layout/menu/users.gif'); }
div#entirety div#shell div#menu ul li a#menu_newsletters { width: 114px;
	background-image: url('/images/layout/menu/newsletters.gif'); }
div#entirety div#shell div#menu ul li a#menu_help { width: 58px;
	background-image: url('/images/layout/menu/help.gif'); }
div#entirety div#shell div#menu ul li a#menu_logout { width: 77px;
	background-image: url('/images/layout/menu/logout.gif'); }

div#entirety div#shell div#menu ul li ul { position: absolute;
    top: 22px;
    display: none;
    padding: 0;
    border-width: 1px 1px 0;
    border-style: solid;
    border-color: #ccdbe6; }

div#entirety div#shell div#menu ul li ul#submenu_messages { left: 125px; /* IE 6 */ }
div#entirety div#shell div#menu ul li ul#submenu_users { left: 217px; /* IE 6 */ }
div#entirety div#shell div#menu ul li ul#submenu_newsletters { left: 284px; /* IE 6 */ }

div#entirety div#shell div#menu ul li ul li a { float: none;
    width: 10em; /* 140px */
    height: auto;
    padding: 0.25em 0.5em; /* 4px, 8px */
    background: #fff url('/images/layout/content/table-flow.jpg') repeat-x 0 0;
    border-bottom: 1px solid #ccdbe6;
    color: #004b84;
    text-indent: 0; }
    
div#entirety div#shell div#menu ul li ul li a:focus, 
div#entirety div#shell div#menu ul li ul li a:hover, 
div#entirety div#shell div#menu ul li ul li a:active { background-image: none; }
/* EO.MENU Layout */

/* CONTENT Layout */
div#entirety div#shell div#content { color: #444;
	text-align: justify;
	line-height: 1.5;
	word-wrap: break-word; }
div#entirety div#shell div#content h2 { position: absolute;
	left: 0px;
	top: 0px;
	visibility: hidden;
	font-size: 0.1em; }

/* SEMI-GLOBALS */
div#entirety div#shell div#content .left { text-align: left; }
div#entirety div#shell div#content .center { text-align: center; }
div#entirety div#shell div#content .right { text-align: right; }
div#entirety div#shell div#content .justify { text-align: justify; }
div#entirety div#shell div#menu .accessible, 
div#entirety div#shell div#content .accessible { position: absolute;
	left: 0px;
	top: 0px;
	visibility: hidden;
	font-size: 0.1em; }
div#entirety div#shell div#content .faux-upper { text-transform: uppercase; }
div#entirety div#shell div#content .faux-lower { text-transform: lowercase; }
/* EO.SEMI-GLOBALS */

div#entirety div#shell div#content a { background: #fff;
	color: #4273af;
	text-decoration: none; }
div#entirety div#shell div#content a:hover { background: #fff;
	color: #5583c2;
	text-decoration: underline; }
div#entirety div#shell div#content a acronym { background: #fff;
	color: #4273af; }
div#entirety div#shell div#content a:hover acronym { background: #fff;
	color: #5583c2; }

div#entirety div#shell div#content img { border: 2px solid #aed0e8; }

div#entirety div#shell div#content div { margin: 0 35px; /* CONTENT OVERRIDE */ }

div#entirety div#shell div#content div.shoutbox-testimonial { margin-top: 18px;
    padding: 1px 18px 7px;
    background: #fff url('/images/layout/content/table-flow.jpg') repeat-x 0 0;
    border: 1px dashed #ccdbe6; }
div#entirety div#shell div#content div.shoutbox-testimonial:after { clear: both;
    display: block;
    visibility: hidden;
    height: 0;
    content: ' '; }

div#entirety div#shell div#content div.shoutbox-testimonial h4 { background-color: #f1f5f8;
    color: #004b84; }
div#entirety div#shell div#content div.shoutbox-testimonial h4 small { background-color: #f1f5f8; }

div#entirety div#shell div#content div.shoutbox-testimonial img { float: left;
    margin-bottom: 10px; }

div#entirety div#shell div#content div.shoutbox-testimonial blockquote { margin-right: 0;
    margin-left: 0;
    padding-right: 40px; /* CONTENT OVERRIDE */
    background: url('/images/layout/testimonial-quote-close.gif') no-repeat 100% 100%; }

div#entirety div#shell div#content div.shoutbox-testimonial-image blockquote { margin-left: 147px; }

div#entirety div#shell div#content div.shoutbox-testimonial blockquote p { padding-left: 40px; /* CONTENT OVERRIDE */ }

div#entirety div#shell div#content div.shoutbox-testimonial blockquote p.testimonial-first { min-height: 25px; /* IE 6 OVERRIDE */
    /* CONTENT OVERRIDE */
    background: url('/images/layout/testimonial-quote-open.gif') no-repeat 0 0; }

div#entirety div#shell div#content div.shoutbox-testimonial p.byline { font-weight: 800;
    text-align: right; }

/* EO.CONTENT Layout */

/* FOOTER Layout */
div#entirety div#footer { position: relative;
    /* IE OVERRIDE */
	min-height: 134px;
	background: url('/images/layout/footer-bg.gif') no-repeat left top;
	font-size: 0.846154em; /* 11px */ }
div#entirety div#footer h2 { position: absolute;
	left: 0px;
	top: 0px;
	visibility: hidden;
	font-size: 0.1em; }

div#entirety div#footer blockquote { margin: 0px;
	padding: 20px 40px 10px;
	/* IE CONTENT OVERRIDE */
	color: #84c1e9;
	text-align: center; }
div#entirety div#footer blockquote p { font-size: 2em; }

div#entirety div#footer p { margin: 0px; }
div#entirety div#footer p a { display: block;
	width: 57px;
	height: 27px;
	margin: 0px 0px 55px 354px; /* IE OVERRIDE */
	background: url('/images/logo-cpa.jpg') no-repeat left top;
	outline: none;
	font-size: 0.1em;
	text-indent: -888em;
	text-decoration: none; }

div#entirety div#footer p.liability_line { position: absolute;
	left: 50%;
	top: 85px;
	width: 686px;
	margin: 6px 0 0 -343px;
	text-align: center; }

div#entirety div#footer p.copyright_line { float: right;
	padding: 5px;
	background: #ccdbe6;
	color: #004b84; }

div#entirety div#footer ul { margin: 0px;
	padding: 5px 0px;
	list-style: none; }
div#entirety div#footer ul li { display: inline;
	padding: 0px 4px 1px 8px;
	border-left: 1px Solid #004b84; }
div#entirety div#footer ul li#footer_first { border-left: none; }
div#entirety div#footer ul li a { background: #ccdbe6;
	border-bottom: 1px Solid #3e6fab;
	color: #004b84;
	text-decoration: none; }
div#entirety div#footer ul li a:hover { border-bottom-color: #7698b0; }

div#entirety div#footer ul li a[href^='http'] { padding-right: 15px;
	background: url('/images/layout/content/navi-external.gif') no-repeat 100% 50%; }
div#entirety div#footer ul li a[href^='http']:hover { background-image: url('/images/layout/content/navi-external-ro.gif'); }
/* EO.FOOTER Layout */