/* ==============Layout=====================  */

.main { width:753px;}
.min_height { width:0px; float:left; height:auto;}
#header {height:372px;}
#header .column{ width:621px; height:110px;}
#header .column_1{ width:132px;}
#footer { height:72px;}
#footer .column { width:683px;}
#footer .column_1 { width:70px;}

.column, .column_1, .column_2, .column_3 { float:left;}

/*---page---*/
#page  .content .no_column { width: 700px;}

#page .content .row .column{ width:319px;}
#page .content .row .column_1{ width:434px;}

#page .content .row_1 .column{ width:251px;}
#page .content .row_1 .column_1{ width:251px;}
#page .content .row_1 .column_2{ width:251px;}


#page .content .row_2 .column{ width:376px;}
#page .content .row_2 .column_1{ width:377px;}

/* ==============End Layout=====================  */

* {
	margin:0;
	padding:0;
	text-align: inherit;
}
html{ font-family:arial;}
body{
	background: url(../images/fill.gif) left top repeat-x #ffffff;
	font-size:100%;
	line-height:1em;
	color:#505050;	
}

img{ 
	border:0px none; 
	margin:0; 
	padding:0; 
	vertical-align:top;
}

/**********font size***************/
#header{font-size:0.75em; line-height:0.875em;}
.content{font-size:0.8em; line-height:1.42em;}
.box{ font-size:0.92em; line-height:1.36em;}
#footer{font-size:0.75em; line-height:1.42em;}
/********** end font size***************/

.col { float:left;}
.right{ text-align:right;}
.clear { clear:both;}

/***************links**************/
a, .link, .lnk{ 
	font-weight:bold;
	color:#DE2100;
	text-decoration:underline;
	cursor: pointer;
}
a:hover{ text-decoration:none;}
a:active{ color: #ff0000;}

.link_1{ color:#31363B; font-weight:bold;}
/**************end links**************/

/***************txt***************/
p, h1, h2, h3, h4 {margin: 1em 0 0.5em 0;}
h1:target, h2:target, h3:target, h4:target {font-size: 150%;}

.logo {margin: 0; padding: 0; text-indent:-10000px; background:url(../images/logo.gif) no-repeat left top; height:110px;}

.txt{ color:#DE2100; font-size:0.92em;}
.txt_1{ color:#31363B;}
/***************end txt***************/

/***************lists**********************/
ul { margin: 0 0 1em 0; padding-left: 20px; list-style-type: square;}

/****************end lists*******************/



/****************** GLOBAL ***********************************************/
.w100{ width:100%;}
.h100{ height:100%;}
.float{ float:left; margin:0 20px 0 0;}
.right{ text-align:right;}
.title { display:block; margin:0; padding:0;}

.indent, .box , .row, .row, .row_1, .row_2, .block, .block_1, .block_2, .block_3, .block_4
{ 
	margin:0; 
	padding:0; 
	width:auto; 
	height:auto; 
	background:none;
}
.in5{ padding-bottom:5px;}
.in10{ padding-bottom:10px;}
.in15{ padding-bottom:15px;}
.in20{ padding-bottom:20px;}
/********************* END GLOBAL ********************************************/

#header .column_1  { margin:57px 0 0 0;}
.main {margin:0 auto;}

/*******************box #1*********************************/
.box .left_top{ background:url(../images/left_top.gif) left top no-repeat;}
.box .right_top{ background:url(../images/right_top.gif) right top no-repeat; width:100%;}

.box .side_left{ background:url(../images/side_left.gif) left top repeat-y #FFFFFF;}
.box .side_right{ background:url(../images/side_right.gif) right top repeat-y;}
.box .side_top{ background:url(../images/side_top.gif) left top repeat-x;}
.box .side_bot{ background:url(../images/side_bot.gif) left bottom repeat-x;}
.box .min_height{ height:219px;}
/***************************end box #2**************************/
.content .row_1 .box .column { background:url(../images/side_left.gif) right top repeat-y}
.content .row_1 .box .column .title{ font-size: 16px; font-weight: bold; line-height: 44px; padding:10px 0 10px 20px; background:url(../images/icon_audit.gif) right top no-repeat; }
.content .row_1 .box .column .indent{ padding:0 20px 26px 23px;}
.content .row_1 .box .column .right{ margin:14px 4px 0 0;}

.content .row_1 .box .column_1 { background:url(../images/side_left.gif) right top repeat-y}
.content .row_1 .box .column_1 .title{ font-size: 16px; font-weight: bold; line-height: 44px; padding:10px 0 10px 20px; background:url(../images/icon_consulting.gif) right top no-repeat;}
.content .row_1 .box .column_1 .indent{ padding:0 20px 26px 23px;}
.content .row_1 .box .column_1 .right{ margin:14px 4px 0 0;}

.content .row_1 .box .column_2 { background:url(../images/side_left.gif) right top repeat-y}
.content .row_1 .box .column_2 .title{ font-size: 16px; font-weight: bold; line-height: 44px; padding:10px 0 10px 20px; background:url(../images/icon_accounting.gif) right top no-repeat;}
.content .row_1 .box .column_2 .indent{ padding:0 20px 26px 23px;}
.content .row_1 .box .column_2 .right{ margin:14px 4px 0 0;}


.content{ background:url(../images/wrapper.gif) left top no-repeat; width:100%;}
.sep{ background:url(../images/sep_1.gif) 0 center repeat-x; height:21px;}

.content .no_column {margin: 0 15px 10px 37px;}
.content .no_column  .ins{ width: 300px; float: left;}
/*.content table {width: 700px;}*/

input, textarea, select{ 
	font-family:tahoma, arial;
	color:#333333; 
	border:1px solid #7E7E7E;
	vertical-align:top;
}
#frm input{ width:300px; height:18px; font-size:1em;}
#frm textarea{ width:300px; height:100px; font-size:1em; overflow:auto;}
#frm input.button {width: auto; height: auto; text-align: center; font-weight: bold; padding: 3px 10px 3px 10px;}

.inp_h{ height:22px; margin:0 0 3px 0;}

/***************************page**************************/
#page .content .row .title{padding:29px 0 14px 29px;}
#page .content .row .column .indent{padding:0 15px 34px 37px;}
#page .content .row .column_1 .indent{padding:0 45px 37px 0;}
#page .content .row .column_1 .right{ margin:-12px 5px 0 0;}


#page .content .row_2 .min_height{ height:233px;}
#page .content .row_2 .column { background:url(../images/sep.gif) right top repeat-y;}
#page .content .row_2 .column .title{padding:19px 0 12px 35px;}
#page .content .row_2 .column .indent{padding:0 25px 10px 37px;}
#page .content .row_2 .column .float{margin:0 20px 22px 0;}
#page .content .row_2 .column .right{margin:19px 0 0 0;}

#page .content .row_2 .column_1 .title{padding:19px 0 15px 21px;}
#page .content .row_2 .column_1 .indent{padding:0 0 2px 23px;}
#page .content .row_2 .column_1 .date{ background:url(../images/1_pic_5.gif) 0 0 no-repeat; padding:0 0 0 22px; margin:0 0 4px 0;}
/***************************end page**************************/

#footer { color:#787878; margin:13px 0 0 0;}
#footer .bg{ background: url(../images/bg_footer.gif) left top repeat-x; width:100%; }
#footer .column .indent{padding:19px 0 2px 23px;}
#footer .small_menu { word-spacing:18px;}
#footer .small_menu a{ color:#787878; word-spacing:normal;}
#footer .copy {
	font-size:0.92em;
}
#footer .copy a{ color:#787878; font-weight:bold;}
#footer .column_1 a{ color:#9D9D9D;}
#footer .column_1 .indent{padding:19px 0 0 0;}