body{
	margin:0px;
	background:#FFFFFF url(../images/bg.jpg) repeat-x ;
	font-family:Verdana, Arial, Helvetica, sans-serif ;
	font-size:12px ;
	color:#333333 ;
}
h1, h2, h3, h4 ,h5{
   font-size:100%;
   margin:0px;
   padding:0px;
}
.hdng1{
   padding: 5px 0px 0px 0px;
}
.hdng1 a{
    line-height:16px;
	font-family:Verdana, Arial, Helvetica, sans-serif;
	font-size:11px;
	font-weight:bold;
	color: #555555;
}
.hdng1 a:hover{
	color: #1776A2;
}
ul,ol, li{
  margin:0px;
  padding:0px;
  list-style-type:none;
}
img{
  border:none;
}
a{
  color:#333333;
  text-decoration:none;
}
a:hover{
  color:#666666;
}
#werp{
	font-family:Verdana, Arial, Helvetica, sans-serif ;
	width:950px ;
}

/*banner starts here */
#banner{
	font-family:Verdana, Arial, Helvetica, sans-serif ;
	font-size:12px ;
	color:#333333 ;
	padding:3px 10px 0px 0px;
}

#banner-left{
	float:left ;
	width:560px ;
    text-align:left ;	
	padding:0px 10px 0px 20px;
	font-family:Verdana, Arial, Helvetica, sans-serif ;
	font-size:12px ;
	color:#333333 ;
	line-height:20px ;
}

#banner-top{
	width:940px ;
	margin:0px 0px 0px 10px;
	background: url(../images/white_box.gif) no-repeat ;
	height:185px ;
	font-family:Verdana, Arial, Helvetica, sans-serif ;
	font-size:12px ;
	color:#333333 ;
	font-weight:normal ;
	text-align:left;
}
#banner-top img{
    margin:8px 0px 0px 150px;
}
.points{
    list-style:url(../images/bulletsquare.gif);
	margin:0px 0px 0px 150px;
	font-family:Arial, Helvetica, sans-serif;
	padding:0px 0px 0px 20px;
	font-size:12px;
	color:#013249;
	line-height:20px;
	text-align:left;
	*padding:0px 0px 0px 25px;
}

#banner-right{
	float:right ;
	width:295px ;
	height:190px;
	background: url(../images/boxbg.gif) no-repeat right;
	text-align: right;
	padding:20px 25px 10px 25px;
	margin:-25px -8px 0px 0px;
	*margin:-25px -4px 0px 0px;
	*padding:30px 25px 10px 25px;
	*height:180px;
}
#banner-right p.boxtxt{
    font-size:11px;
	font-family:Verdana, Arial, Helvetica, sans-serif;
	line-height:20px;
	text-align:justify;
}
#btn1_bg{
   text-align:left;
   margin:20px 0px 10px 35px;
}
#btn1 {
width:232px;
height:31px;

}
#btn1 a {
	display:block;
	width:232px;
	height:31px;
	background: url(../images/business_button.gif) no-repeat;
	background-position:0 0px;
}

/*#btn1 a:hover { 
	background-position:0 -31px;
}*/
#btn2_bg{
   text-align:left;
   margin:0px 0px 10px 35px;
}
#btn2 {
width:232px;
height:31px;
}
#btn2 a {
	display:block;
	width:232px;
	height:31px;
	background: url(../images/accountants_button.gif) no-repeat;
	background-position:0 0px;
}
/*
#btn2 a:hover { 
	background-position:0 -31px;
}
*/
#navlist {
text-align:center;
width:260px;
height:36px;
padding-left:55px;
padding-top:10px;
font-weight:bolder;
font-size:14px;

}
#navlist a {
	display:block;
	width:260px;
	height:36px;
	background-position:0 0px;
	text-decoration:underline;
	color: #3B95F8;
}

#navlist a:hover { 
	background-position:0 -36px;
	color: #006CFF;
}
#navlistn {
width:245px;
height:35px;

}
#navlistn a {
	display:block;
	width:245px;
	height:32px;
	background: url(../images/ot_src_bsns.gif) no-repeat;
	background-position:0 0px;
}

#navlistn a:hover { 
	background-position:0 -41px;
}


#navlist1 {
width:249px;
text-align:center;
height:36px;
}
#navlist1 a {
	display:block;
	width:249px;
	height:36px;
	background: url(../images/btn_acnt.gif) no-repeat;
	background-position:0 0px;
}

#navlist1 a:hover { 
	background-position:0 -36px;
}
#content{
    clear:both;
	font-family:Verdana, Arial, Helvetica, sans-serif ;
	padding:8px 10px 20px 30px;
}

#content-leftside{
	float:left ;
	margin-right:25px;
	font-family:Verdana, Arial, Helvetica, sans-serif ;
	width:268px ;
	height:320px ;
	padding:0px 0px 10px 0px;
	text-align:left ;
	color:#31363c ;
	border:5px #E9E9E9 solid;

	
}

#content-middle{
	float:left ;
	font-family:Verdana, Arial, Helvetica, sans-serif ;
	margin-right:25px;
	width:268px ;
	height:320px ;
	padding:0px 0px 10px 0px;
	text-align:left ;
	color:#31363c ;
	border:5px #E9E9E9 solid;
	
}

#content-rightside{
	float:left ;
	font-family:Verdana, Arial, Helvetica, sans-serif ;
	width:268px ;
	height:320px ;
	padding:0px 0px 10px 0px;
	text-align:left ;
	line-height:18px ;
	text-align:justify;
	font-size:12px ;
	color:#31363c ;
	border:5px #E9E9E9 solid;
	
}


#content ul { 
    list-style-type: none;
	list-style-image:url(../images/ul_img2.gif) ;
	margin-left:20px ;
	font-family:Verdana, Arial, Helvetica, sans-serif ;
	color:#333333 ;
	line-height:16px ;
	font-size:12px ;
}

#content .titlen{
  font-size:22px;
  font-weight:bold;
  font-family:Arial narrow, Arial, Helvetica, sans-serif;
  color: #31363C;
  line-height:45px;
}


#content .title{
  font-size:22px;
  font-weight:bold;
  font-family:Arial narrow, Arial, Helvetica, sans-serif;
  color: #31363C;
  line-height:45px;
}
.box_btn{
   height:31px;
   margin-top:20px;
   text-align:center;
   vertical-align:middle;
   }
#bb1 a ul, #bb2 a ul{
    list-style-image:none;
	margin:0px;
}
#bb1 a li{
  background: url(../images/ot_src_bsns.gif) no-repeat;
   height:31px;
  width:245px;
  cursor:hand;
  background-position:0-53px;
}
#bb1 a li:hover {
   background-position:0-53px;
}
#bb2 a li{
  background: url(../images/butn5.jpg) no-repeat;
  height:31px;
  width:245px;
  cursor:hand;
}
#bb2 a li:hover {
   background: url(../images/butn5_h.jpg) no-repeat;
}


#sec1{
   float:left;
   width:46%;
   text-align:left;
   padding:30px 10px 20px 20px;
   background:url(../images/line.gif) no-repeat center right;
}
#sec1 h4, #sec2 h4{
   font-size:20px;
   font-family: Arial narrow,Arial, Helvetica, sans-serif,;
   color:#666666;
}
#sec1 ul{
    list-style-type: none;
	list-style-image:url(../images/square1.gif) ;
	margin:10px 0px 0px 20px ;
	font-family:Verdana, Arial, Helvetica, sans-serif ;
	color:#31363C ;
	line-height:24px ;
	font-size:12px ;
}
#sec2 ul{
    list-style-type: none;
	list-style-image:url(../images/arrow2.gif) ;
	margin:10px 0px 0px 20px ;
	font-family:Verdana, Arial, Helvetica, sans-serif ;
	color:#31363C ;
	line-height:24px ;
	font-size:12px ;
}
#sec2{
   float:left;
   width:410px;
   text-align:left;
   padding:30px 0px 20px 40px;
}
#cntct {
height:35px;
padding: 5px 0px 0px 0px;

}
#cntct a {
	display:block;
	width:120px;
	height:41px;
	background: url(../images/cntct_btn.gif) no-repeat;
	background-position:0 0px;
}

#cntct a:hover { 
	background-position:0 -42px;
}
#que-rgt{
   float:left;
   padding:15px 0px 0px 5px;
}
#que-rgt a{
   text-decoration:underline;
   color:#1776A2;
}
#que-lft{
    float:left;
	text-align:left;
}

#textlink1 {
vertical-align:top;
text-align:center;
width:260px;
font-weight:bolder;
font-size:12px;
padding-top:7px;

}
#textlink1 a {
	display:block;
	text-decoration:underline;
	color: #3B95F8;
}

#textlink1 a:hover { 
	color: #006CFF;
	}

.space{
padding-top:3px;
}