/*** Reset ***/
html, body, div, span, object, h1, h2, h3, h4, h5, h6, p, blockquote, a, em, img, small, strike, strong, sub, sup, b, u, i, dl, dt, dd, ol, ul, li, fieldset, form, label, legend, table, caption, tbody, tfoot, thead, tr, th, td { border: 0px; margin: 0px; padding: 0px; }
table { border-collapse: collapse; border-spacing: 0; }
ol, ul { list-style: none; }

/*** Global ***/
body { background-color: #ffffff; color: #807f84; font: normal 12px Helvetica, Arial, Verdana; line-height: 18px; }
a { color: #807f84; text-decoration: none; }
a:hover { text-decoration: underline; }
#wrapper { margin: 0px auto; width: 789px; }
#container { background-image: url('images/border.gif'); background-repeat: repeat-y; padding: 20px 20px 12px 20px; }
#top { background-image: url('images/border_top.gif'); background-repeat: no-repeat; background-position: left bottom; height: 8px; margin-top: 20px; }
#bottom { background-image: url('images/border_bottom.gif'); background-repeat: no-repeat; height: 8px; }
.red { color: #8b0a04; }
h2.black { font-weight: 100; color: black; }
.clear { height: 0px; clear: both; }
.email { display: block; color: #000000; font-size: 12px; text-decoration: none; }

/*** Header ***/
#contact { background: url(images/cpa_practicemgt.gif); width: 243px; height: 80px; font-size: 16px; line-height: 22px; text-align: right; float: right; }
#header img { float: left; }

/* Drop Down Navigation */
#navigation { margin-top: 22px; display: inline; width:765px; }
ul.dropdown { display: inline; }
#header li { padding-right: 6px; padding-left: 6px; margin:0px; }
#navigation a:hover {text-decoration:none;}

ul.dropdown, ul.dropdown li, ul.dropdown ul { list-style: none; margin: 0; padding: 0; }

ul.dropdown a { color: #ffffff;padding: 6px 0px; display:block; font-weight:bold; white-space:nowrap}
ul.dropdown li.active { background-color: #8b0a04; }
ul.dropdown { position: relative; z-index: 597; float: left; }
ul.dropdown li { float: left; background-color: #a9aaae; border-right: 1px solid white; display: inline-block;text-align: center; text-decoration: none; zoom: 1; width: 114px; }

ul.dropdown li ul li { width: 114px; }
ul.dropdown li.hover, ul.dropdown li:hover { position: relative; z-index: 599; cursor: default;background-color: #8b0a04; color:#fff; }

	ul.dropdown ul { visibility: hidden; position: absolute; top: 100%; left: 0; z-index: 598; width: 100%; }
	ul.dropdown ul li { float: none; text-align: left; border-top: 1px solid white; background: #dcdcde; }
	ul.dropdown ul a { color: #87868b; font-size: 10px;display:inline-black; width:112px; white-space: normal}
	ul.dropdown ul a:hover {color:#fff;}
	ul.dropdown ul ul { top: 1px; left: 99%; }
	ul.dropdown li:hover > ul { visibility: visible; }
	ul.dropdown li.last { width: 101px; }


/*** Nav bar styles ***/
#nav { margin: 10px 0;}
ul.nav, .nav ul { /*Remove all spacings from the list items*/ margin: 0; padding: 0; cursor: default; list-style-type: none; display: inline; }
ul.nav { display: table; }
ul.nav>li { display: table-cell; position: relative; padding: 2px 6px; }
ul.nav>li:hover { padding-right: 1px; }
ul.nav li>ul { /*Make the sub list items invisible*/ display: none; position: absolute; max-width: 40ex; margin-left: -6px; margin-top: 2px; }
ul.nav li:hover>ul { /*When hovered, make them appear*/ display : block; }
.nav ul li a { /*Make the hyperlinks as a block element, sort of a hover effect*/ display: block; padding: 2px 10px; }

/*** Menu colors (customizable) ***/
ul.nav, .nav ul, .nav ul li a { background-color: #fff; color: #369; }
ul.nav li:hover, .nav ul li a:hover { background-color: #369; color: #fff; }
ul.nav li:active, .nav ul li a:active { background-color: #036; color: #fff; }
ul.nav, .nav ul { border: 1px solid #369; }
.nav a { text-decoration: none; }

/*** Sidebar ***/
#sidebar { float:left; margin-top:43px; width:120px; }
#sidebar ul { width: 100%; padding: 0; margin: 0; text-indent: none; }
#sidebar ul li { list-style: none; border-bottom: 1px solid #cecfd1; margin: 0; padding: 9px 0 2px 0; }
#sidebar ul li a { width: 122px; padding-left: 15px; }

/*** Content ***/
#content { border: 1px solid #cecfd1; float: left; line-height: 14px; margin: 10px 0px 10px 0px; padding: 10px 10px 10px 10px; width: 726px; }
#primary { margin-left: 152px; }
#content h1 { font-size: 20px; line-height: 22px; margin: 10px 0px 20px 0px; }
#content p { margin: 10px 0px 10px 0px; }

/*** Content Homepage ***/
.col1 { background: url(images/CLI_Web_homepage_Banner1.png) no-repeat; height: 252px; margin: 10px 0px 10px 0px; }
.col1 h1 { line-height: 22px; margin-bottom: 15px; }
.col2 { margin: 0 20px 0 0px; padding: 0px 20px 20px 0px; width: 377px; }
.col2b { margin: 0 20px 0 0px; padding: 0px 20px 20px 0px; width: 210px; }
.col3 { margin: 0 0px 20px 0px; padding: 0px 20px 0 0; display: inline; width: 308px; float: left; }
.col3b { margin: 0 0px 20px 0px; padding: 0px 20px 20px 0; display: inline; width: 210px; float: left; }
.col4 { margin: 0 0px 20px 0px; padding: 0px 20px 20px 0; display: inline; width: 210px; float: right; }
.col2, .col2b, .col3b {float: left; }
.col2 h2, .col3 h2, .col2b h2, .col3b h2, .col4 h2 { font-size: 15px; }
.col2 ul, .col2b ul, .col3 ul, .col3b ul, .col4 ul { list-style-type: disc; padding: 0px 0px 0px 16px; }
.col2 li, .col2b li, .col3 li, .col3b li, .col4 li { padding: 4px 0px 4px 0px; }
#homepage { margin: 20px 0 0 0;}
#homepage .col1 p { color: white; font-size: 16px; line-height: 20px; }

	.col2-btm { background: url(images/2col-btm.gif) no-repeat center bottom; }
	.col3-btm { background: url(images/3col-btm.gif) no-repeat center bottom; }
	.col2-bg { background: url(images/2col-bg.gif) repeat-y center center;}
	.col3-bg { background: url(images/3col-bg.gif) repeat-y center center;}

/*** Secondary Content ***/
#secondary { border-left:1px solid #CECFD1; border-bottom: 1px solid #cecfd1; float:right; margin:32px 0 0 20px; padding:0 20px 0 10px; width:150px; color: #A9AAAE; }
#secondary p { margin: 0 0 18px 0; font-size: 11px; line-height: 18px; }

/*** Footer ***/
#footer { color: #b0b1b5; font-size: 10px; margin: 10px auto; padding-bottom: 20px; width: 783px; text-align: center; }
#phone_email { float:left; margin-left:100px; text-align:center; width:200px; }
	.phone { color: #8B0A04; font-size: 18px; font-weight: bold; display: block; }
#copywright { float: left; }
#footer img { float: right; }