html {
 	overflow: auto;
 	font-size: 85%;
}

body {
	background: #0000FF url(images/layouts/lay21/bg_green_brown.jpg) repeat top left;
	color: #7F7F7F;
	font-family: arial, tahoma, helvetica;
	font-size:1em;
	margin:0px;
	padding:0px;
	text-align:center;
}

li {
	margin-left:25px;
}
#container {
	width:850px;
	margin:0 auto;
	margin: 0px auto 10px auto;
	text-align:left;
	position:relative;
}
#header {
	background: transparent url(images/layouts/lay21/header.png) no-repeat top left;
	width:850px;
	height:80px;
}
#header_box1 {
	width:200px;
	height:80px;
	float:right;
	z-index:99;
	padding-top:10px;
}
#header_box2 {
	width:200px;
	height:80px;
	float:right;
	z-index:99;
	padding-top:10px;
}
#container_top {
	background: transparent url(images/layouts/lay21/layout_01.png) no-repeat top left;
	width:850px;
	height:17px;
}
#container_middle {
	background: transparent url(images/layouts/lay21/layout_03.png) repeat-y top left;
	width:850px;
	_height:417px;
	min-height:417px;
}
#container_bottom {
	background: transparent url(images/layouts/lay21/layout_07.png) no-repeat top left;
	width:850px;
	height:31px;	
}
#main_menu {
	height:55px;
}
#main_image {
	height:235px;
	width:808px;
	margin-left:21px;
	background: transparent url(images/layouts/lay21/mainimage.png) no-repeat top left;
}
#banners_container {
	position:absolute;
	z-index:90;
	top:10px;
	right:30px;
	height:55px;
	width:200px;
	overflow:visible;
}
#index_content {
	position:relative;
	padding-top:22px;
	margin-left:36px;
}
#index_left {
	width:384px;
	float:left;
	_height:300px;
	min-height:300px;
	margin-left:0px;
	margin-top:10px;
}
#index_right {
	width:384px;
	float:left;
	_height:300px;
	min-height:300px;
	margin-right:36px;
	margin-top:10px;
}
#inner_content {
	position:relative;
}
#inner_left {
	width:214px;
	float:left;
	_height:300px;
	min-height:300px;
	padding-left:36px;
	margin-top:10px;
	padding-top:2px;
	padding-right:10px;
}
.inner_hr {
	width:150px;
	height:4px;
	margin-left:20px;
	color:#D1D9DA;
}
#inner_right {
	width:544px;
	float:left;
	_height:300px;
	min-height:300px;
	margin-right:16px;
	margin-top:10px;
	margin-left:10px;
}
#footer {
	width:808px;
	margin-left:21px;
	text-align:center;
	font-size:11px;
	padding-top:5px;
}
#footer_menu {
	text-align:center;
	font-size:13px;
	padding: 5px 0;
}
#footer_desc {
	font-size:12px;
	padding:5px;
	color:#7F3B0E;
}
#footer_copy {
	width:850px;
	margin:10px auto;
	color:#7F3B0E;
}
#footer_desc {
	width:850px;
	margin:10px auto;
}
#footer hr {
	width:700px;
	color:#883A04;
}




/*
Social Media
*******************************************/
.social_media {
	text-align:right;
}

/*
Banners - Static
*******************************************/
.static_banners {
	text-align:right;
}
.static_banner {
}

/*
Banners - Linked
*******************************************/
.linked_banners {
	text-align:right;	
	margin-right:10px;
}
.linked_banner {
	float:right;
	border:0px solid black;
}
.linked_banner_link {
	
}
/*
Services
*******************************************/
.services_title_container {
	height:25px;
	margin-top:5px;
}
.services_title_container h2 a, .services_title_first_word a, .services_title_second_word a {
	text-decoration:none;
}
.services_title_first_word {
	float:left;
	width:40px;
	font-weight:bold;
	margin-top:2px;
	font-size:20px;
	margin-left:0px;
	text-decoration:none;
}
.services_title_second_word {
	float:left;
	width:100px;
	margin-top:2px;
	font-weight:bold;
	font-size:20px;
	text-decoration:none;
}
.services_title_link {
	
}
.services_text {
	padding-bottom:5px;
}
.services_text li {
	margin-left:25px;
	list-style-type:none;
}
.services_text ul li, .services_text ul li a:link, .services_text ul li a:active, .services_text ul li a:visited {
	text-decoration:none;
 }
/*
Featured Services
*******************************************/
.featured_services_container {
	margin-bottom:15px;
}
.featured_services_title_container {
	height:30px;
	margin-top:5px;
	background: transparent url(images/layouts/lay21/swiggle.png) no-repeat top left;
}
.featured_services_title_container h2 a, .featured_services_title_first_word a, .featured_services_title_second_word a {
	text-decoration:none;
}
.featured_services_title_first_word {
	float:left;
	width:90px;
	font-weight:normal;
	margin-top:2px;
	font-size:22px;
	margin-left:40px;
	text-decoration:none;
}
.featured_services_title_second_word {
	float:left;
	width:100px;
	margin-top:2px;
	font-weight:normal;
	font-size:22px;
	text-decoration:none;
}
.featured_services_title_link {
	
}
.featured_services_text {
	padding-bottom:15px;
	padding:5px 0 0 5px;
}
.featured_services_text li {
	margin-left:0px;
	list-style-type:none;
	list-style:none;
}
.featured_services_text ul {
	margin-top:10px;
	list-style-type:none;
	list-style:none;
}
.featured_services_text ul li {
	text-decoration:none;
	background-image: url(images/layouts/lay21/bullet_box.gif);
	background-repeat: no-repeat;
	background-position: 0px 6px;
	padding-left:15px;
	padding-top:1px;
	padding-bottom:1px;
	list-style:none;
	list-style-type:none;	
}

.featured_services_text ul li a:link, .featured_services_text ul li a:active, .featured_services_text ul li a:visited {
text-decoration:none;
 }
/*
Dynamic
*******************************************/
.dynamic_title_container {
	height:30px;
	margin-top:10px;
	background: transparent url(images/layouts/lay21/swiggle.png) no-repeat top left;
}
.dynamic_title_container h2 a, .dynamic_title_first_word a, .dynamic_title_second_word a {
	text-decoration:none;
}
.dynamic_title_first_word {
	float:left;
	width:82px;
	font-weight:normal;
	margin-top:2px;
	font-size:22px;
	margin-left:40px;
	text-decoration:none;
}
.dynamic_title_second_word {
	float:left;
	width:40px;
	margin-top:2px;
	font-weight:normal;
	font-size:22px;
	text-decoration:none;
}
.dynamic_title_link {
	
}
.dynamic_text {
	padding-bottom:15px;
	padding-left:5px;
	padding-top:5px;
	padding-right:5px;
}
.dynamic_text table {
	padding-bottom:15px;
	margin-top:10px;
	margin-left:0px;
}
.dynamic_text table td{
	font-size:16px;
	font-weight:bold;
	padding:3px;
}
.dynamic_text li {
	margin-left:35px;
	list-style-type:none;
}
.dynamic_text ul li, .dynamic_text ul li a:link, .dynamic_text ul li a:active, .dynamic_text ul li a:visited {
	text-decoration:none;
 }
/*
Taxtips
*******************************************/
.taxtips_container {
}
.taxtips_title_container {
	height:15px;
	margin-top:0px;
}
.taxtips_title_first_word {
	float:left;
	width:40px;
	font-weight:bold;
	margin-top:2px;
	font-size:20px;
	margin-left:10px;
	text-decoration:none;
}
.taxtips_title_second_word {
	float:left;
	width:50px;
	margin-top:2px;
	font-weight:bold;
	font-size:20px;
	text-decoration:none;
}
.taxtips_title_text {
}
.taxtips_content {
	margin:15px 15px 25px 15px;
}
.taxtip {
	
}
.taxtip_name {
	margin:5px 0 10px 5px;	
}
.taxtip_intro {
	margin:5px 0 10px 5px;
}
.taxtip_more {
	font-size:10px;
	margin:2px 0 9px 0;
	text-align:right;
	
}

/*
Free Consultation
*******************************************/
.free_consultion {
	background: transparent url(images/layouts/lay21/freeconsultbg.jpg) no-repeat top left;
	width:200px;
}
.free_consultion_title_container {

}
.free_consultion_title_text {
	height:25px;
}
.free_consultion_title_container h2{
	margin-bottom:0px;
}
.free_consultion_title_first_word {
	float:left;
	width:45px;
	font-weight:bold;
	margin-top:8px;
	font-size:20px;
	margin-left:5px;
	margin-bottom:2px;
}
.free_consultion_title_second_word {
	float:left;
	width:100px;
	font-weight:bold;
	font-size:20px;
	margin-top:8px;
	margin-bottom:2px;
}
.free_consultion_text {
	padding:0px 5px 2px 5px;
	font-size:12px;
	background: #7F2B0E;
	color:#FFF;
}
.free_consultion_form {
	padding:0 15px 10px 0px;
}
.free_consultion_form_field {
	float:left;
	margin-left:5px;
	margin-top:6px;
}
.free_consultion_form_field input {
	width:115px;
}
.free_consultion_form_submit {
	float:left;
	margin-left:4px;
	padding-left: 5px;
	margin-top:6px;
}
.free_consultion_form_submit input {
	border: 0px solid black;
	width:50px;
	background: transparent url(images/layouts/lay21/submit_white.gif) no-repeat 0px 2px;
}

/*
FTP Login
*******************************************/
.ftp_login {
}
.ftp_login_title_container {
	
}
.ftp_login_title_text {
	
}
.ftp_login_title_first_word {
	float:left;
}
.ftp_login_title_second_word {
	float:left;
	margin-left:7px;
}
.ftp_login_text {
	margin: 0 0 4px 0;
	font-size:10px;
}
.ftp_login_form {
	
}
.ftp_login_username {
	height:21px;
}
.ftp_login_username_title {
	font-size:12px;
	float:left;
	width:70px;
	margin-left:0px;
}
.ftp_login_username_field {
	float:left;
	width:105px;
}
.ftp_login_username_field input{
	width:105px;
}
.ftp_login_pass {
	
}
.ftp_login_pass_title {
	font-size:12px;
	float:left;
	width:70px;
	margin-left:0px;
	clear:both;
}
.ftp_login_pass_field {
	float:left;
	width:105px;	
}
.ftp_login_pass_field input {
	width:105px;	
}
.ftp_login_submit {
	clear:both;
	padding-top:4px;
	padding-right:10px;
	text-align:right;
}
.ftp_login_submit input {
}
/*
Industries
*******************************************/
.industries_served {
	
}
.industries_served_title_container {
	
}
.industries_served_title_text {
	height:25px;
	margin-top:5px;
}
.industries_served_title_container h2 a, .industries_served_title_first_word a, .industries_served_title_second_word a {
	text-decoration:none;
}
.industries_served_title_first_word {
	float:left;
	width:100px;
	font-weight:bold;
	margin-top:2px;
	font-size:20px;
	margin-left:10px;
}
.industries_served_title_second_word {
	float:left;
	width:100px;
	margin-top:2px;
	font-weight:bold;
	font-size:20px;
}
.industries_served_text {
	padding:5px 0;
	margin-top:-5px;
	
	
}
.industries_served_text ul li {
	margin-left:35px;
	list-style-type:none;
}
.industries_served_text ul li, .industries_served_text ul li a:link, .industries_served_text ul li a:active, .industries_served_text ul li a:visited {
	text-decoration:none;
 }
/*
Industries
*******************************************/
.toolbox {
	
}
.toolbox_title {
	margin-top:10px;
	width:100%;
	margin-left:0px;

}
.toolbox_title_first_word {
	float:left;
	width:45px;
	font-weight:bold;
	margin-top:2px;
	font-size:20px;
	margin-left:10px;
}
.toolbox_title_second_word {
	float:left;
	width:50px;
	margin-top:2px;
	font-weight:bold;
	font-size:20px;
}
.toolbox_items {
	margin-left:40px;
	padding-bottom:20px;
	clear:both;
}
.toolbox_items li {
	list-style-type:none;
}
.toolbox_items li a, .toolbox_items li a:link, .toolbox_items li a:active, .toolbox_items li a:visited {
	text-decoration:none;
 }
/*
Web Page
*******************************************/
.web_page {
	
}
/*
Breadcrumbs
*******************************************/
#breadcrumbs {
	
}
/*
Contact Info
*******************************************/
.contact_info {

}
.contact_info_title {

}
.contact_info_text {

}
.contant_info_title_first_word {
	float:left;
}
.contant_info_title_second_word {
	float:left;
	margin-left:7px;
}
.contact_info_office {

}
.contact_info_office_name {

}
.contact_info_office_info {

}
#contact_info_office1 {

}
#contact_info_office2 {

}
#contact_info_office3 {

}
#contact_info_office4 {

}

/*
Main Image System
*******************************************/
#flash {
	width:808px;
	height:235px;
	margin-left:0px;
	text-align:center;
	z-index:1;
}
#mainimage {
	width:808px;
	height:235px;
	text-align:center;
	position:relative;
	overflow:hidden;
	z-index:2;
}
.mainimage_box {
	background:#FFF;
	position:absolute;
	width:200px;
	height:70px;
	display:block;
	visibility:hidden;
}
#mainimage_img {
	z-index:1;
	position: absolute;
}
#mainimage_frame {
	z-index:50;
	position:absolute;
	top:0;
	left:0;
	width:808px;
	height:235px;
}
#mainimage_box1 {
	top:130px;
	left:200px;
	z-index:99;
}
#mainimage_box2 {
	top:130px;
	left:410px;
	z-index:99;
}
#mainimage_box3 {
	top:130px;
	left:620px;
	z-index:99;
}
#mainimage_box4 {
	top:130px;
	left:620px;
	z-index:99;
}



/*
Misc
*******************************************/
strong {
	font-weight:bold;
}

p {
	padding:5px 0;
}
#seo {
	margin-top:200px;
}
li {
	margin-top:2px;
	margin-bottom:2px;
	list-style:disc;
}

.nounderline,.nounderline a, .nounderline a:link, .nounderline a:active, .nounderline a:visited {
	text-decoration: none;
}

.header {
	font-size:14px;
	font-weight:bold;
	padding:5px 0 15px 0;
}

.label {
    font-size:12px;
}
.input {
	padding:2px;
}
.clear {
	clear:both;
}

h3 {
	margin-top:22px;
}
.resourcefix {
	font-size:12px;
	border:0px solid black;
}

.resourcestrick {
	font-size:12px;
}
.lay9fix {
	font-size:12px;
}










.bigsrvboxbg {
	background:#354547;
	color:#FFF;
}
.bigsrvboxbg div {
	background:#7F3B0E;
	color:#FFF;
}
.bigsrvboxbg div,.bigsrvboxbg div a, .bigsrvboxbg div a:link, .bigsrvboxbg div a:active, .bigsrvboxbg div a:visited {
	text-decoration: none;
	color:#FFF;
}

.mainimage_box {
	visibility:hidden;
}




h2 {
	color:#354547;
	font-size:16px;
	font-weight:bold;
	margin-top:2px;
	margin-bottom:2px;	
}
h3 {
	color:#354547;
	font-size:20px;
	font-weight:bold;
	margin-top:5px;
	margin-bottom:10px;
}
h1 {
	color:#354547;
	font-size:20px;
	font-weight:bold;
}
#more {
	text-align:right;
	font-size:12px;
	margin-top:8px;
	margin-bottom:2px;
	margin-right:10px;
}
#main_image {
	border-top:3px solid #d0cece;
	border-bottom:3px solid #d0cece;
}

a, a:link, a:active, a:visited {
	color: #883a04;
}
a:hover {
	color:#354547;
}

.dynamic_title_first_word {
	color:#354547;
}
.dynamic_title_second_word {
	color:#883a04;
}
.featured_services_title_first_word {
	color:#354547;
}
.featured_services_title_second_word {
	color:#883a04;
}
.toolbox_title_first_word {
	color:#354547;
}
.toolbox_title_second_word {
	color:#883a04;	
}
.free_consultion_title_first_word {
	color:#FFF;
}
.free_consultion_title_second_word {
	color:#FFF;
}
.industries_served_title_first_word {
	color:#354547;
}
.industries_served_title_second_word {
	color:#883a04;
}
.services_title_first_word {
	color:#354547;
}
.services_title_second_word {
	color:#883a04;
}
.taxtip_name, .taxtip_name a:link, .taxtip_name a:active, .taxtip_name a:visited {
	text-decoration:none;
 }
.more taxtip_more, .taxtip_more a:link, .taxtip_more a:active, .taxtip_more a:visited {
	text-decoration:none;
 }
div.more {
	text-decoration:none;
}

.dynamic_container {
	width:325px;
}
#inner_left .dynamic_container {
	width:200px;
}
.dynamic_container {
	border:2px solid #354547;
	background: transparent url("images/layouts/lay21/box.jpg") repeat scroll left top;
}
#inner_left .dynamic_container table td {
	font-size:12px;
	color:#354547;
}
.taxtips_date, .taxtips_date2 {
	display:none;
}
em {
	font-style: italic;
}
#contactpagetable {
	margin:10px 0 0 15px;
}
blockquote {
	margin-left:30px;
	margin-bottom:20px;
}
.lay9fix {
	margin-top:10px;
}