/* -------------- reset styles -------------- */
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, dl, dt, dd, ol, ul, li, fieldset, form, label, legend, caption, tbody, tfoot, thead{border: 0pt none;font-family: inherit;font-size: 100%;font-style: inherit;font-weight: inherit;margin: 0pt;padding: 0pt;}
caption, th, td{font-weight: normal;}
blockquote:before, blockquote:after, q:before, q:after{content: "";}
blockquote, q{quotes: "" "";}


/* -------------- general styles -------------- */
html,body{
	margin: 0;
	padding: 0;
}
body, div, p, li, h1, h2, h3, h4, h5, a{
    font-family: Arial, Verdana, Helvetica, sans-serif; 
    font-size: 12px;
	line-height: 1.5em;
}
body.fend{background:#fff;}
ul{
	list-style: disc outside;
	margin: 10px 0;
}
ol li{list-style-type: decimal;}
ol ol li{list-style-type: lower-alpha}
ol ol ol  li{list-style-type: upper-roman;}
li{
	margin: 1px 0 1px 25px;
	color: #4d6b90;
}
p{margin: 10px 0;}
b, strong{font-weight: bold;}
i, em{font-style: italic;}
big{font-size: 1.2em;}
small{font-size: .8em;}
.clear{clear: both;}
.hide{display: none;}
h1{
	line-height: 40px;
	color: #002442;
	font-size: 26px;
	font-family: "Times New Roman", Times, serif;
	font-weight: bold;
}
h2{
	line-height: 35px;
    color: #023D6D;
	font-family: "Times New Roman", Times, serif;
    font-size: 22px;
    font-weight: bold;
	font-style: italic;
}
h3{
	line-height: 28px;
    color: #4378a6;
    font-size: 18px;
	font-family: "Times New Roman", Times, serif;
    font-weight: bold;
}
h4{
	line-height: 25px;
    color: #666;
    font-size: 16px;
	font-family: "Times New Roman", Times, serif;
    font-weight: bold;
}
h5{
	line-height: 22px;
    color: #999;
    font-size: 14px;
	font-family: "Times New Roman", Times, serif;
    font-weight: bold;
}
a:link, a:visited, a:active{ 
    color: #0099FF;
    text-decoration: none;
}
a:hover{
    color: #999;
    text-decoration: underline;
}

/* -------------- layout styles -------------- */
div#container{
	margin: 0 auto;
	width: 780px;
	text-align: left;
	position: relative;
}
	div#headershell{background: url(/images/backer-header.png) no-repeat top;}
		div#headershell h1 a{
			display: block;
			width: 330px;
			height: 100px;
		}
		div#bannershell{height: 200px;}
			div.banner-home{
				height: 250px!important;
				background: #023d6d url(/images/banner-home.jpg)!important;
			}
			div.banner-services{background: #023d6d url(/images/banner-services.jpg)!important;}
			div.banner-experience{background: #023d6d url(/images/banner-experience.jpg)!important;}
			div.banner-privacy-policy{background: #023d6d url(/images/banner-privacy-policy.jpg)!important;}
			div.banner-contact{background: #023d6d url(/images/banner-contact.jpg)!important;}
			div.banner-business-valuations{background: #023d6d url(/images/banner-business-valuations.jpg)!important;}
			div.banner-purchase-and-sale-of-businesses{background: #023d6d url(/images/banner-purchase-and-sale-of-businesses.jpg)!important;}
			div.banner-planning-and-analysis{background: #023d6d url(/images/banner-planning-and-analysis.jpg)!important;}
			div.banner-forensic-accounting-and-litigation-support{background: #023d6d url(/images/banner-forensic-accounting-and-litigation-support.jpg)!important;}
			div.banner-contact-us{background: #023d6d url(/images/banner-contact-us.jpg)!important;}
	div#content{
		padding: 10px 20px;
		border-left: 1px solid #023d6d;
		border-right: 1px solid #023d6d;
		border-bottom: 1px solid #023d6d;
		border-bottom-right-radius: 10px;
		border-bottom-left-radius: 10px;
		-moz-border-radius-bottomleft: 10px;
		-moz-border-radius-bottomright: 10px;
		-webkit-border-bottom-left-radius: 10px;
		-webkit-border-bottom-right-radius: 10px;
	}
		h2#pagetitle{
			margin-bottom: 20px;
		}
		div#content p{color: #333;}
		div.homeboxes{
			margin: 10px 0 0 0;
			height: 180px;
			background: url(/images/backer-homeboxes.png);
		}
			div.homeboxes div{
				float: left;
				padding: 10px 20px;
				width: 325px;
				height: 160px;
			}
			div.homeboxes h3{
				line-height: 20px;
			}
			div.homebox1{float: left;}
			div.homebox2{float: right;
			}
		div#sidebar{
			display: inline;
			float: right;
			margin: 0 0 20px 20px;
			padding: 10px;
			width: 160px;
			text-align: center;
			background: #dae6ef url(/images/backer-sidebar.png) no-repeat left top;
			border-radius: 10px;
			-moz-border-radius: 10px;
			-webkit-border-radius: 10px;
		}
			div#sidebar h4{
				color: #000;
			}
	div#footershell{
		clear: both;
		padding: 20px 0;
		text-align: center;
		color: #023D6D;
		background: #fff;
	}
		p#botnav{
			margin: 20px 0;
			line-height: 20px;
		}