html, body, div, span, applet, object, iframe,
h1, h2, h3, h4, h5, h6, p, blockquote, pre,
a, abbr, acronym, address, big, cite, code,
del, dfn, em, font, img, ins, kbd, q, s, samp,
small, strike, strong, sub, sup, tt, var,
b, u, i, center,
dl, dt, dd, ol, ul, li,
fieldset, form, label, legend,
table, caption, tbody, tfoot, thead, tr, th, td {
	margin: 0;
	padding: 0;
	border: 0;
	outline: 0;
	font-size: 100%;
	vertical-align: baseline;
	background: transparent;
}
body {
	line-height: 1;
}
ol, ul {
	list-style: none;
}
blockquote, q {
	quotes: none;
}
blockquote:before, blockquote:after,
q:before, q:after {
	content: '';
	content: none;
}

/* remember to define focus styles! */
:focus {
	outline: 0;
}

/* remember to highlight inserts somehow! */
ins {
	text-decoration: none;
}
del {
	text-decoration: line-through;
}

/* tables still need 'cellspacing="0"' in the markup */
table {
	border-collapse: collapse;
	border-spacing: 0;
}


/* End CSS Reset */

/* --------------------------------------------------------- */

/* General Classes */

.hidden {position:absolute;left:-9999px;width:1px;height:1px;overflow:hidden;}

.hidetext {text-indent:-9999px;outline:0;}



/* Type */

body,div,dl,dt,dd,ul,ol,li,h1,h2,h3,h4,h5,h6,pre,form,fieldset,input,textarea,p,blockquote,th,td {
	color: #330;
	font-family: "Trebuchet MS", Helvetica, Arial, sans-serif;
	font-size: 12px;
	line-height: 16px;
}

h1, h2, h3, h4, h5, h6, p, ul, ol, table {
	line-height: 1.5em;
	margin-bottom: 1.2em;
}

a {
	color:#663;
	text-decoration:underline;
}
a:hover {
	color:#CC3;
}

h1 {
	color:#030;
	font-size:16px;
	font-weight:bold;
	border-bottom:#CC3 1px solid;
	padding-bottom: 2px;
}

h2 {
	color:#660;
	font-size:14px;
	font-weight:bold;
}

h3 {
	color:#030;
	font-size:12px;
	font-weight:bold;
}

h1 a, h2 a, h3 a {
	text-decoration:none;
	color:#663;
}

ul li, ol li, ul li li, ol li li {
	padding:8px 0;
}

ul ul, ul ol, ol ul, ol ol {
	padding:0;
}

ol ol {
	list-style:upper-alpha;
}	

ol ol ol {
	list-style:decimal;
}	

ul {
	list-style:square;
	color:#663;
	margin-left:15px;
}

ol {
	list-style-type:decimal;
	color:#663;
	margin-left:20px;
}


/*
ul ul, ol ol, ul ol, ol ul, ul ul ul, ol ol ol, ul ol ul, ol ul ol, ul ul ol, ol ol ul, ul ol ol, ol ul ul {
	padding-bottom:0;
}
*/

/*
ul li li, ol li li {
	padding-bottom:0;
}
*/

/*
ul li {
	padding:0 0 0 11px;
	background:url(images/bullet-arrow.png) no-repeat 0 3px;
}
*/

#quick-contact-form h2{
	color:#330;
	font-size:16px;
	font-weight:bold;
}



/* Form Elements */

input {
	background-color:#FFC;
	border:#FFC 1px solid;
	color:#663;
	padding:2px;
	margin-bottom:5px;
}

textarea {
	background-color:#FFC;
	border:#FFC 1px solid;
	color:#663;
	padding:2px;
	margin-bottom:5px;
}

.submit {
	background-color:#663;
	border:#663 1px solid;
	color:#FFFFFF;
	padding:2px;
	font-weight:bold;
}

.submit-b {
	background-color:#958a75;
	border:#958a75 1px solid;
	color:#FFFFFF;
	padding:2px;
	font-weight:bold;
}


/* Layout */

body {	
	background:#FFF url(../images/tile_bg.gif) repeat-x top;
	width:100%;
}

	
/* Header */

#header {
	height:140px;
	text-align:right;
	margin: 0 auto;
	width: 1000px;
}

a#logo {
	display:block;
	width:313px;
	height:131px;
	background:url(../images/logo-larryrohal-masthead.gif) no-repeat;
	overflow:hidden;
	margin-left: 30px;
	float:left;
}

p#boilerplate {
	padding: 39px 40px 0 0;
	color:#FFFFFF;
	line-height:15px;
}

/* Main Content Area Wrapper */

#wrapper {
	text-align:left;
	margin: 0 auto;
	padding: 0 15px 8px 15px;
	width: 1000px;
	background: url(../images/drop-shadow-bg-tile.png) repeat-y center;
	clear:both;
	overflow:hidden;
}

#content-wrapper {
	width:984px;
	margin:8px 8px 0 8px;
	background:#FFF url(../images/content-margin-right-background.gif) repeat-y right;
	clear:both;
}

/* Content Left Wrapper */

#content-left {
	width:680px;
	margin-right:8px;
	float:left;
}

/* Subhead - Banner Photos */

#subhead {
	background: #FFF url(../images/subhead-graphic-larry-clients-B.jpg);
	width:680px;
	height:288px;
	margin-bottom:8px;
	text-indent:-9999px;
}

#subhead-tax-topics {
	background: #FFF url(../images/subhead-client-comp-1.jpg);
	width:680px;
	height:288px;
	margin-bottom:8px;
	text-indent:-9999px;
}

#subhead-auto-expenses {
	background: #FFF url(../images/subhead-auto-repair-shop.jpg);
	width:680px;
	height:288px;
	margin-bottom:8px;
	text-indent:-9999px;
}

#subhead-auto-sampling {
	background: #FFF url(../images/subhead-dozen-eggs.jpg);
	width:680px;
	height:288px;
	margin-bottom:8px;
	text-indent:-9999px;
}

#subhead-home-office-deduction {
	background: #FFF url(../images/subhead-home-office.jpg);
	width:680px;
	height:288px;
	margin-bottom:8px;
	text-indent:-9999px;
}

#subhead-tax-forms {
	background: #FFF url(../images/subhead-tax-forms.jpg);
	width:680px;
	height:288px;
	margin-bottom:8px;
	text-indent:-9999px;
}

#subhead-business-taxes {
	background: #FFF url(../images/subhead-handshake.jpg);
	width:680px;
	height:288px;
	margin-bottom:8px;
	text-indent:-9999px;
}

#subhead-irs-audit-rates {
	background: #FFF url(../images/subhead-calculator.jpg);
	width:680px;
	height:288px;
	margin-bottom:8px;
	text-indent:-9999px;
}

#subhead-keeping-records {
	background: #FFF url(../images/subhead-client-comp2.jpg);
	width:680px;
	height:288px;
	margin-bottom:8px;
	text-indent:-9999px;
}

#subhead-attorneys {
	background: #FFF url(../images/subhead-justice-scales.jpg);
	width:680px;
	height:288px;
	margin-bottom:8px;
	text-indent:-9999px;
}

#subhead-irs-targets {
	background: #FFF url(../images/subhead-bullseye.jpg);
	width:680px;
	height:288px;
	margin-bottom:8px;
	text-indent:-9999px;
}

#subhead-trust-accounts {
	background: #FFF url(../images/subhead-larry-clients.jpg);
	width:680px;
	height:288px;
	margin-bottom:8px;
	text-indent:-9999px;
}

#subhead-irs-laws {
	background: #FFF url(../images/subhead-tax-books.jpg);
	width:680px;
	height:288px;
	margin-bottom:8px;
	text-indent:-9999px;
}

#subhead-construction {
	background: #FFF url(../images/subhead-construction-1.jpg);
	width:680px;
	height:288px;
	margin-bottom:8px;
	text-indent:-9999px;
}

#subhead-accounting-tips {
	background: #FFF url(../images/subhead-construction-2.jpg);
	width:680px;
	height:288px;
	margin-bottom:8px;
	text-indent:-9999px;
}

#subhead-tax-free-1031-exchanges {
	background: #FFF url(../images/subhead-houston-skyline.jpg);
	width:680px;
	height:288px;
	margin-bottom:8px;
	text-indent:-9999px;
}

#subhead-record-keeping {
	background: #FFF url(../images/subhead-construction-3.jpg);
	width:680px;
	height:288px;
	margin-bottom:8px;
	text-indent:-9999px;
}

#subhead-links {
	background: #FFF url(../images/subhead-client-comp-3.jpg);
	width:680px;
	height:288px;
	margin-bottom:8px;
	text-indent:-9999px;
}

#subhead-about-us {
	background: #FFF url(../images/subhead-office-sign.jpg);
	width:680px;
	height:288px;
	margin-bottom:8px;
	text-indent:-9999px;
}

#subhead-hours-location {
	background: #FFF url(../images/subhead-office-sign.jpg);
	width:680px;
	height:288px;
	margin-bottom:8px;
	text-indent:-9999px;
}

#subhead-team-members {
	background: #FFF url(../images/subhead-office-sign-2.jpg);
	width:680px;
	height:288px;
	margin-bottom:8px;
	text-indent:-9999px;
}

#main-content-area {
	background:#FFF url(../images/content-gradient-top.jpg) top no-repeat;
	padding:30px 34px;
}

/* Content Right Wrapper */

#content-right {
	width:296px;
	float:right;
}

#quick-contact-form {
	padding:30px;
	background-color:#e2e2a8;
	border-bottom:#FFF solid 8px;
}

#enews-form {
	padding:30px;
	background-color:#685a3b;
	border-bottom:#FFF solid 8px;
}

#enews-form p {
	font-size:10px;
	color:#958a75;
}
#enews-form h2 {
	color:#FFC;
}

/* Footer */

#footer {
	margin:0;
	padding-top:15px;
	background:#FFF url(../images/drop-shadow-btm.png) no-repeat top center;
	clear:both;
}

#footer-background {
	margin:0;
	padding:0;
	background:#ced086 url(../images/footer-tile-gradient.gif) repeat-x top;
}

#footer-content {
	
	/* width adds to 1000px */
	
	margin:0 auto;
	width: 942px;
	padding:30px 15px 25px 43px;
	overflow:hidden;
}

#footer-content-right {
	float:right;
	width:229px;
	/*height:200px; */
	padding:0 30px;
	background: url(../images/footer-divider-line-vert.png) no-repeat left top;
}

#footer-content ul {
	font-weight:bold;
	width:170px;
	float:left;
	text-align:left;
	list-style:none;
}

#footer-content ul li {
	padding-bottom:4px;
	margin:0;
}
#footer-content ul ul {
	padding-bottom:8px;
	margin:0;
}

#footer-content ul ul li {
	font-weight:normal;
	padding:0 0 0 11px;
	background:url(../images/bullet-arrow.png) no-repeat 0 5px;
	margin:0;
}

#footer-content a {
	text-decoration:none;
	padding-top:3px;
	/*display:block;*/
}
#footer-content a:hover {
	color:#330;
	text-decoration:underline;
}
/*
#footer-content a ul a {
	text-decoration:none;
	padding-top:0;
}
*/
#footer h2 {
	padding:0;
	margin:0 0 0 -15px;
}

/* Navigation Bar */

#top-nav ul li {
	padding:0 11px 0 0;
}

#top-nav ul {list-style:none;margin:0;padding:0 0 0 20px;text-transform:uppercase;background:#CFD087;height:34px;color:#330;z-index:999;}
#top-nav li {float:left;display:inline;line-height:2;background:url(../images/navbtn-dividers.gif) no-repeat right;}
#top-nav a {display:block;margin:0;color:#330;text-decoration:none;padding:0 6px;font-size:16px;font-weight:bold;}
#top-nav a:hover, #top-nav li.active a {color:#330;}
#top-nav li.last {background:none;}
/* drop downs */
#top-nav ul li ul {position:absolute;top:-999px;width:1px;height:1px;overflow:hidden;list-style:none;background:url(../images/nav_drpdwn_bg.png);padding:0;}
#top-nav ul li ul li {float:none;margin:0;padding:0;background:none;}
#top-nav ul li:hover ul {top:auto;width:200px;height:auto;overflow:visible;margin-top:0;}
#top-nav ul li ul li a {color:#fff;font-size:14px;text-transform:none;font-weight:normal;padding:2px 15px 2px 15px;border-bottom:1px solid #cfd087;border-right:none;}
#top-nav ul li ul li a:hover {background-color:#20200a;color:#cfd087;}
/*#top-nav ul li.active a, #top-nav ul li ul li.active a {color:#00ccb7;}
*/