/*
Anne P. Barr CPA
*/

body {
	margin: 0;
	padding: 0;
	background: #FFFFFF url(images/cpa1.gif) repeat-x;
	text-align: justify;
	font-family: Verdana, Geneva, Arial, Helvetica, sans-serif;
	font-size: 12px;
	color: #666666;
}

h2, h3, h4, h5, h6 {
	margin: 0;
}

h2 {
	text-transform: uppercase;
	letter-spacing: .25px;
	font-size: 24px;
	font-weight: normal;
	color: #808080;
}

h2 {
	text-transform: uppercase;
	letter-spacing: .20px;
	font-size: 24px;
	font-weight: normal;
	color: #808080;
}

h2 em {
	font-weight: bold;
	font-style: normal;
}

h3 {
	height: 25px;
	background: Maroon url(images/cpa3.gif) repeat-x left bottom;
	padding: 13px 0 0 20px;
	text-transform: capitalize;
	font-size: 11px;
	color: #800000;
}

p, ol, ul {
	line-height: 180%;
}

ul {
	margin-left: 0;
	padding-left: 0;
	list-style-position: inside;
}

a {
	color: #0000CD;
}

a:hover {
	text-decoration: none;
	color: #C0C0C0;
}

.image {
	float: left;
	margin: 0 20px 0 0;
}

.bg1 {
	padding: 0 20px 20px 20px;
	border-top: 1px solid #FFFFFF;
	background: #FFFFFF url(images/cpa4.gif) repeat-x;
}

.bg2 {
	padding: 20px;
	border-top: 2px double Silver;
	background: #FFFFFF url(images/cpa4.gif) repeat-x;
}

/* Anne P Barr CPA Header */

#header {
	width: 892px;
	height: 80px;
	margin: 0 auto;
}
#header2 {
	width: 892px;
	height: 60px;
	margin: 0 auto;
}

#header2 * {
	margin: 0;
	padding: 0;
	text-transform: none;
	color: #ffffff;
}

#header h1 {
	float: left;
	padding: 20px 0 0 5px;
	font-size: 33px;
	font-family: Georgia;
	color: #800000;
}

#header h2 {
	float: center;
	padding: 40px 0 0 0;
	font-size: 12px;
	font-weight: normal;
	margin: 10px 0px 0 10px;
}

#header2 ul {
	float: left;
	padding: 0px 0 0 0;
	list-style: none;
}

#header2 li {
	display: inline;
}

#header2 a {
	display: block;
	float: left;
	height: 25px;
	margin: 0 0 0 5px;
	padding: 12px 20px 0 18px;
	background: White url(images/cpa2.gif) repeat-x;
	text-decoration: none;
	font-weight: bold;
}
#header2 a:hover {
	display: block;
	float: left;
	height: 25px;
	margin: 0 0 0 5px;
	padding: 12px 20px 0 18px;
	text-decoration: none;
	font-weight: bold;
	color: #C0C0C0;
	
}

/* Anne P Barr CPA Main Area Content */

#content {
	width: 892px;
	margin: 0 auto;
}

#colOne {
	float: left;
	width: 186px;
}

#colOne ul {
	padding-left: 3px;
	list-style: square outside none;
}

#colOne li {
	padding: 5px 0;
	background: url(images/cpa6.gif) repeat-x;
}

#colOne li.first {
	background: none;
}

#colTwo {
	float: right;
	width: 686px;
}

/* Anne P Barr CPA Footer Info */

#footer {
	clear: both;
	width: 892px;
	margin: 0 auto;
	padding: 30px 0;
	background: url(images/cpa7a.gif) repeat-x;
	border-top: double Maroon;
}

#footer p {
	margin: 0;
	text-align: right;
	text-transform: lowercase;
}