* {
	font-family: Verdana, Arial, Helvetica, sans-serif;
	font-size: 1em;
	margin: 0;
	padding: 0;
	border-collapse: collapse;
	text-decoration: none;
}



#formula-content {
	padding: 20px 20px;
	}

td {
	vertical-align: top;
}

body {
	background-color: #FFFFFF;
	font-size: 76%;	/* font sizing in ems. if you want to change anything, just change this.*/
	/*funny thing happens at 75% and lower. opera goes to a nice small size, but moz and ie pc change almost not at all. seems 76% is as small as you can go and stay the same across browsers. darn.*/
	
	background-image: url(../images/spacer.gif);/*these three lines replace the n4_upgrade.gif in n4.css. and if you use this code, make sure you point to an img on _your_ server, not mine.*/
	background-repeat: no-repeat;
	background-position: top left;
}

#content table.interior
{
}


#content table.interior th,
#content table.interior td
{
	padding: 5px 5px;
	font-size: 1em;
	border-bottom: 1px solid #eee;
}

#content table.interior th
{
	color: #0F745B;
	border-bottom: 1px solid #eee;
	background-color: #FFFFFF;

}

#content table.interior,
#content td.colored
{
	margin: 15px 15px;
}

#content table.interior ul {
	margin: 5px 5px;
}

#content table.interior li {
	margin: 5px 5px;
}

/* to support zapatec calendar special days */
/* class for the calendar if it is a special day */
.zpCalSpecialDay {
	background-color: lightcyan;
	color:red;
}

#banner .center {
text-align:center;
}


#banner {
	background-image:url(../images/banner-bkgd.gif);
	background-repeat: repeat-x;
}

#banner .text-cpa {
	color:#0F745B;
	font-weight: bold;
	font-size: 20px;
}

#banner .text-smallbusiness {
	color:#000000;
	font-weight: bold;
	font-size: 1.1em;
}

#banner .city-state-phone {
	padding: 3px 5px;
	margin: 0px;
	background-color: #6fac9d;
	color: #FFFFFF;
	font-weight: bold;
	text-align: center;
}



#adminmenu {
	padding: 2px 0 0 0;
	text-align: center;
	font-weight: bold;
}

#adminmenu a {
	color: #0F745B;
	padding: 3px 0;
}

#adminmenu a:hover {
	text-decoration: underline;
}

#footer {
	font-family: Verdana, Arial, Helvetica, sans-serif;
	font-size: .9em;
}

#footer a {
	color: #FFFFFF;
}

#footer a:hover {
	text-decoration: underline;
}

#content {
}

#content ul {
padding: 5px 0 10px 0;
margin: 10px 30px 5px 40px;
}

#content li {
padding: 0;
margin: 0 0 0 15px;
}

#content ol {
padding: 5px 0 10px 0;
margin: 10px 30px 5px 40px;
}


#content a {
	color: #0F745B;
}

#content a:hover {
	text-decoration: underline;
}

#content a:visited {
  color: #6633CC;
	}


.date {  
	font-family: Verdana, Arial, Helvetica, sans-serif; 
	font-size: 12px; 
	font-weight: bold; 
	color: #CC0000;
}
.boxtext {  
	font-size: 10px;
}

#content p {
	font-size: 1em;
	padding: 5px 50px;

}

h1 {
	font-family: Arial, Helvetica, sans-serif;
	font-size: 1.4em;
	color: #FFFFFF;
	font-weight: bold;
	background-color: #c8ad89;
	margin: 0px;
	padding: 5px 50px;
}

#content h2 {
	font-family: Verdana, Arial, Helvetica, sans-serif;
	font-size: 1.2em;
	color: #333333;
	margin: 15px 50px 0 50px;
	border-bottom: 1px solid #000;
}

#content h3 {
	font-family: Verdana, Arial, Helvetica, sans-serif;
	font-size: 12px;
	color: #0F745B;
	font-weight: bold;
	margin: 15px 25px 0 50px;
}
.cBodyItalicBold {  font-family: "Times New Roman", Times, serif; font-size: 13px; line-height: 18px; font-weight: bold}
.copyright {
	font-family: Verdana, Arial, Helvetica, sans-serif;
	font-size: 0.9em;
	margin: 10px;
}
.h3-italics {  font-family: Verdana, Arial, Helvetica, sans-serif; font-size: 1em; font-style: italic}
.cBodyItal-Red {  font-family: Arial, Helvetica, sans-serif; font-size: 12px; color: #FF0000; font-weight: bold}
.cBodyItal {  font-family: Arial, Helvetica, sans-serif; font-size: 12px; color: #000000}
.cBodyItal-Green {  font-family: Arial, Helvetica, sans-serif; font-size: 12px; color: #336666; font-weight: bold}

#content li, li.a {
margin: 0 20px 5px 45px;
}




#content li, li.a {
margin: 0 20px 5px 45px;
}



#column-1 {
	font-size: 1em;
	background-color: #efebde;
}

#column-1 ul, 
#column-1 ul.a {
padding: 5px 0 10px 0;
margin: 0 5px 0 15px;
}

#column-1 li, li.a {
	margin: 0 0 0 15px;
	padding-bottom: 3px;
}

#column-1 h2 {
	font-family: Verdana, Arial, Helvetica, sans-serif;
	font-size: 1em;
	color: #FFFFFF;
	padding: 2px 5px;
	background-color: #666666;
	margin: 0;
}

#column-2 h2 {
	font-family: Verdana, Arial, Helvetica, sans-serif;
	font-size: 1em;
	color: #FFFFFF;
	padding: 4px 10px;
	background-color: #666666;
	margin: 0;
}

#column-1 p {
}

#column-2 {
	font-size: 1em;
	width: 200px;
	min-width:  200px;
}

#column-2 ul, 
#column-1 ul.a {
padding: 5px 0 10px 0;
margin: 0 5px 0 15px;
}

#column-2 li, li.a {
padding: 0;
margin: 0 0 0 15px;
}

#column-1 a {
	color: #336666;
	padding: 0 0 2px 0;
}

#column-1 a:hover {
	text-decoration: underline;
}

#column-2 a {
	color: #336666;
	padding: 0 0 2px 0;
}

#column-2 a:hover {
	text-decoration: underline;
}

#column-2 .box {
	padding-bottom: 10px;
	background-color: #efebde;
	width: 200px;
}

#column-2 p {
	padding: 10px 10px;
	}
	
	/* start image with caption */

.image-with-caption-left {
	display: inline-table;
	float: left;
	width=260px;
	width: 260px;
}
.image-with-caption-right {
	display: inline-table;
	float: right;
	width=260px;
	width: 300px;
}


.image-with-caption-left img {
	padding: 0 15px 0 0 ;
	float: left;
	margin: 0 15px 0 0;
}

.image-with-caption-right img {
	padding: 0  0 0 15px;
	float: right;
	margin: 0 0 0 15px;
}

.image-with-caption-left p {
	color: #FF0000;
	margin: 0.5em 2em 1em 0;
	font-size: 0.9em;
	padding: 0;
}

.image-with-caption-right p {
	color: #0F745B;
	margin: 0.5em 0.25em 1em 0.25em;
	font-weight: bold;
}

/* end image with caption */

#content p.image-caption  {
	margin: 0.5em  0 0;
	padding: 0;
	color: #0F745B;
	font-weight: bold;
}

#content p.image-caption-left  {
	padding: 0;
	color: #0F745B;
	font-weight: bold;
	margin: 0;
}