body {
 font-family: Arial, Verdana, sans-serif; 
 font-size: 13px; 
 font-weight: 400; 
 margin: 0px; 
 padding: 0px;
 color: #000000;
 background: #576068;
 }

.clear {
 clear: both;
 margin: 0px;
 padding: 0px;
 }

#Top {
 left: 0px;
 width: 100%;
 height: 70px;
 margin: 0px 0px 0px 0px;
 padding: 0px 0px 0px 0px;
 color: #ffffff;
 border-bottom: 2px solid #003869;
 background: url(http://www.accountingcoach.com/images/topback-order.gif) #003869 top left repeat-x;
 }


#MenuWide {
 margin: 0px 0px 0px 0px;
 padding: 0px 0px 0px 0px;
 color: #ffffff;
 border-top: 1px solid #929292;
 border-bottom: 1px solid #929292;
 background: #A2C0B7;
 }

#Bottom {
 left: 0px;
 margin: 0px 0px 0px 0px;
 padding: 0px;
 color: #000;
 border-top: 4px solid #ccc;
 text-align: center;
 background: #f4f4f4;
 }

.Bar {
 height: 32px;
 margin: 0px;
 padding: 0px;
 color: #ffffff;
 border: 0px solid #fff;
 background: url(http://www.accountingcoach.com/images/subtopicback.gif) #003869 top left repeat-x;
 }

.Tab {
 height: 5px;
 font-size: 2px;
 margin: 0px;
 padding: 0px;
 color: #ffffff;
 border-bottom: 0px solid #fff;
 background: url(http://www.accountingcoach.com/images/tabtop.gif) #fff top left repeat-x;
 }

.Tabhome {
 height: 5px;
 font-size: 2px;
 margin: 0px;
 padding: 0px;
 color: #ffffff;
 border-bottom: 0px solid #fff;
 background: url(http://www.accountingcoach.com/images/tabtophome.gif) #fff top left repeat-x;
 }

.BarInside {
 padding: 5px 0px 0px 15px;
 }

#info1 {
 float: left;
 width: 380px;
 padding: 0px 0px 10px 0px;
 margin: 50px 15px 50px 0px;
 border-top: 0px dotted #ccc;
 border-bottom: 0px dotted #ccc;
 border-right: 0px solid #ccc;
 text-align: left;
 color: #fff;
 }

#info2 {
 float: left;
 width: 480px;
 padding: 0px 0px 10px 10px;
 margin: 50px 0px 50px 0px;
 border-top: 0px dotted #ccc;
 border-left: 1px dotted #ccc;
 text-align: left;
 color: #fff;
 }

#info3 {
 float: left;
 width: 300px;
 margin: 40px 30px 0px 0px;
 border-top: 1px dotted #ccc;
 border-bottom: 1px dotted #ccc;
 border-left: 0px solid #ccc;
 text-align: left;
 color: #fff;
 }

#info11 {
 float: left;
 width: 410px;
 margin: 0px 20px 0px 15px;
 padding-bottom: 20px;
 text-align: left;
 color: #000;
 }

#info22 {
 float: left;
 width: 400px;
 padding-left: 10px;
 margin: 0px 0px 0px 0px;
 padding-bottom: 50px;
 border-left: 1px dotted #ccc;
 text-align: left;
 color: #000;
 }

#info33 {
 float: left;
 margin: 0px 0px 20px 0px;
 border: 0px solid #ccc;
 text-align: left;
 color: #000;
 }

.bottomwrap {
 width: 970px;
 text-align: left;
 border: 0px solid #ccc;
 padding: 15px 0px 25px 0px;
 margin: 0px;
 }

.toptest {
 width: 100%
 }

.wrap {
 width: 995px;
 text-align: left;
 border-left: 4px solid #2d3f50;
 border-right: 4px solid #2d3f50;
 background-color: #fff;
 }

.wrapper {
 text-align: left;
 border: 0px solid #000; 
 background-color: #fff;
 }

#Footer {
 left: 0px;
 height: 80px;
 margin: 0px;
 padding: 0px 0px 0px 0px;
 color: #000;
 background-color: #2c5a82;
 border-bottom: 2px solid #2d3f50;
 text-align: center;
 }

.copyright {
 font-family: verdana, helvetica, sans-serif;
 font-size: 12px;
 color: #fff;
 margin: 0px;
 background-color: transparent;
 }

.Inside {
 padding: 10px 15px 10px 15px;
 }

.InsidePart {
 padding: 15px 15px 7px 20px;
 }

.Text {
 padding: 12px 15px 20px 15px;
 background: url(http://www.accountingcoach.com/images/textback.gif) #fff top left repeat-x;
 color: #000;
 }

.TextTwo {
 padding: 12px 15px 20px 15px;
 background: #fff;
 color: #000;
 }

.InsideLeft {
 padding: 10px 5px 10px 5px;
 }

#ContentTop {
 width: 940px;
 margin: 0px 0px 0px 0px;
 padding: 0px 0px 0px 6px;
 border-left: 0px solid #ccc;
 border-right: 0px solid #ccc;
 border-bottom: 0px solid #ccc;
 background-color: #FFFFFF;
 color: #000000;
 text-align: left;
 }

#Color {
 margin: 0px 0px 0px 0px;
 padding: 0px;
 border-right: 0px solid #cccccc;
 background-color: #fff;
 background: #fff;
 color: #000000;
 text-align: left;
 }

#ContentLeft {
 float: left;
 width: 730px;
 margin-left: 8px;
 padding: 0px;
 border: 0px solid #003869;
 background-color: #fff;
 background: #fff;
 color: #000000;
 text-align: left;
 }

#ContentRight {
 float: left;
 width: 226px;
 margin: 0px 0px 0px 14px;
 padding: 0px;
 border: 0px solid #003869;
 background-color: #fff;
 color: #000000;
 text-align: right;
 }

#Main {
 margin: 0px 0px 0px 0px;
 padding: 0px 0px 0px 0px;
 color: #ffffff;
 border-top: 0px solid #2c5a82;
 background: #fff;
 clear: both;
 }


#navigation { 
 font-family: Verdana, Arial, sans-serif;
 height: 18px;
 padding: 0px 0px 0px 0px;
 font-size: 12px;
 font-weight: 500;
 color: #fff;
 text-align: left;
 margin-bottom: 1px;
 background: url(http://www.accountingcoach.com/images/navigationback.gif) #ffffff top left repeat-x;
 border-top: 0px solid #A2C0B7;
 }

#navigation ul {
 list-style: none;
 margin: 0px 0px 0px 0px;
 padding-left: 0px;
 padding-top: 0px;
 }

#navigation ul li {
 float: left;
 display: block;
 padding: 0px 0px 0px 0px;
 margin: 0px 0px 1px 0px;
 border-right: 1px solid #DEF5DC;
 border-left: 0px solid #fff;
 border-bottom: 0px solid #003869;
 }


#navigation ul li a:link, #navigation ul li a:visited {
 display: block;
 margin: 0px;
 padding: 2px 8px 2px 8px;
 color: #353535;
 text-decoration: none;
 }

#navigation ul li a:hover {
 color: #0000cd;
 background-color: #f4f4f4;
 }

#navigation ul li.on a {
 color: #ff0000;
 }

#nav-content { 
 font-family: Verdana, Arial, sans-serif;
 height: 37px;
 margin-top: 0px;
 padding: 0px 0px 0px 0px;
 font-size: 14px;
 font-weight: bold;
 color: #000000;
 text-align: left;
 background: url(http://www.accountingcoach.com/images/menuback.gif) #ffffff bottom left repeat-x;
 border-bottom: 1px solid #d4d4d4;
 }

#nav-content ul {
 list-style: none;
 margin: 0px 0px 0px 0px;
 padding-left: 0px;
 padding-top: 0px;
 }

#nav-content ul li {
 float: left;
 display: block;
 padding: 0px 0px 0px 0px;
 margin: 0px 0px 0px 0px;
 border-right: 1px solid #e5e5e5;
 border-left: 1px solid #e5e5e5;
 border-bottom: 0px solid #929292;
 border-top: 0px solid #003869;
 }

#nav-content ul li a:link, #nav-content ul li a:visited {
 background: url(http://www.accountingcoach.com/images/menuback.gif) #ffffff bottom left repeat-x;
 display: block;
 margin: 0px;
 padding: 11px 14px 9px 14px;
 color: #000;
 text-decoration: none;
 }

#nav-content ul li a:hover {
 color: #0000cd;
 background: #f4f4f4;
 text-decoration: underline;
 }

#nav-content ul li.ebook a:link, #nav-content ul li.ebook a:visited {
 background: url(http://www.accountingcoach.com/images/menuback.gif) #ffffff bottom left repeat-x;
 display: block;
 margin: 0px;
 padding: 11px 14px 9px 14px;
 color: #e40000;
 text-decoration: none;
 }

#nav-content ul li.ebook a:hover {
 color: #0000cd;
 background: #f4f4f4;
 text-decoration: underline;
 }


#header-left {
 float: left;
 width:670px;
 text-align: left;
 }

#header-right {
 float: left;
 padding: 19px 0px 0px 0px;
 margin: 0px;
 width: 318px;
 text-align: left;
}


.EmailBox {
 width: 190px;
 padding: 0px;
 margin: 0px;
 border: 5px solid #576068;
 background: url('http://www.accountingcoach.com/images/emailback.gif') #fff bottom right no-repeat;
 }

.PrintBox {
 width: 200px;
 padding: 0px;
 margin: 0px;
 border: 5px solid #576068;
 background: url('http://www.accountingcoach.com/images/printback.gif') #fff bottom right no-repeat;
 }

.BoxWrap {
 padding: 0px;
 margin: 0px;
 border-right: 2px solid #f4f4f4;
 border-bottom: 2px solie #f4f4f4;
 }

.BoxInside {
 padding: 5px 5px 20px 5px;
 text-align: left;
 }

.Indent {
 padding-left: 10px;
 text-align: left;
 }



	.myForm td, input, select, textarea, checkbox {
		font-family: tahoma;
		font-size: 12px;
		color: #000;
	}

	.myForm {
		background-color: #E7EEF7;
		border: 2px solid #ccc;
		padding: 10px;
	}

	.required {
		color: red;
	}

.list {
 padding: 1px 0px 2px 0px;
 color: #000;
 }

p {
 font-family: Arial, Verdana, sans-serif;
 padding: 0px;
 margin: 0px;
 font-size: 13px;
 line-height: 17px;
 font-weight: 400;
 color: #000;
}


.HL {background: #d7d6d6; font-weight: bold; padding: 0px 2px 0px 2px; border: 1px solid #ccc; color: #0000CD;}

.search {background-color: #fff; border: 1px solid #929292; margin: 0px; padding: 3px 3px 2px 3px; font-size: 12px; color: #000000; font-family: verdana, helvetica, sans-serif;}

.searchbutton {background-color: #f9f8f8; border: 2px solid #A2C0B7; margin: 0px; padding: 1px; font-size: 10px; font-weight: bold; color: #000000; font-family: verdana, helvetica, sans-serif;}


.literacy {font-size: 12px; font-family: arial, verdana, times; margin: 0px 0px 4px 0px; color: #ef1919; font-weight: bold;}

.email {font-size: 15px; font-family: arial, verdana, times; margin: 0px 0px 5px 0px; color: #000; font-weight: bold; padding: 0px;}

.page {font-size: 15px; margin: 0px 0px 2px 0px; color: #0000CD; border: 1px solid #003869; padding: 6px 3px 6px 3px; background: #DEF5DC;}



.doublebottom {border-bottom: 3px double; line-height: 1.8em}
.doublebottoms {border-bottom: 3px double; line-height: 1.8em; border-top: 1px solid}

.highlight {
 background-color: #ffff00;
 }

.bright {
 color: #fff;
 }


	.myForm td, input, select, textarea, checkbox {
		font-family: arial;
		font-size: 12px;
	}

	.myForm {
		background-color: #fff;
		border: 1px solid #fff;
		padding: 0px;
	}

	.required {
		color: red;
	}


table a:link, a:visited {
 color: #0000CD;
 text-decoration: none;
 }

table a:hover {
 text-decoration: underline;
 }

table small {
 font-size: 11px;
 }

td, div { 
 font-family: Arial, Verdana, sans-serif; 
 font-size: 13px; 
 font-weight: 400;
 }

.firstLetter { 
 font-family: Arial, Verdana, sans-serif; 
 font-size: 20px;
 font-style: bold;
 color: #ffffff;
 background-color: transparent;
 }

.firstGlossary { 
 font-family: Times, Arial, Verdana, sans-serif;
 font-style: bold;
 font-size: 24px; 
 }

.noborder {
 border: 0px;
 }

.lispace {
 padding: 0px 0px 15px 0px;
 }

.lispacer {
 padding: 0px 0px 5px 0px;
 }

.abspace {
 padding: 0px 0px 8px 0px;
 }

.lib {
 padding: 0px 0px 15px 0px;
 font-weight: bold;
 }

.red {color:#ff0000;  background-color:transparent;}

.pdf { font-family: Arial, Verdana, sans-serif; font-size: 13px; font-weight: bold; margin: 0px; padding: 0px; color:#ff0000;  background-color: transparent;}


h1 { font-family: Arial, Verdana, sans-serif; font-weight: bold; font-size: 25px; margin: 0px 0px 9px 0px; color: #000; background-color: transparent;}
h2 {font-size: 18px; margin: 0px; padding: 0px; color: #ffffff; font-weight: bold;  background-color: transparent;}
h3 { font-family: Arial, Verdana, sans-serif; font-weight: 400; font-size: 15px; margin-top: 0px; margin-bottom: 0px;  background-color: transparent;} 
h4 {font-size: 11px; margin: 0px; font-weight: normal;  background-color: transparent;}
h5 { font-family: Arial, Verdana, sans-serif; font-weight: 500; font-size: 14px; margin: 0px; color: #000000; background-color: transparent;}
h6 { font-family: Arial, Verdana, sans-serif; font-weight: 400; font-size: 11px; margin-top: 0px; margin-bottom: 0px;  background-color: transparent;}
h7 { font-family: Times, Arial, Verdana, sans-serif; font-weight: 400; font-size: 1.5em; margin: 0px; padding: 0px;  background-color: transparent;}

.bigger { font-family: Arial, Verdana, sans-serif; font-size: 15px; margin: 0px; padding: 0px; color:#000;  background-color: transparent;}


A.set1:link {text-decoration: none; color: #000000}
A.set1:visited {text-decoration: none; color: #000000}
A.set1:active {text-decoration: none}
A.set1:hover {text-decoration: underline; color: #000000}

A.set2:link {text-decoration: none; color: #000080}
A.set2:visited {text-decoration: none; color: #000080} A.set2:active {text-decoration: none}
A.set2:hover {text-decoration: underline; color: #000080}

A.set3:link {text-decoration: none; color: #0000CD; font-size: 12px;}
A.set3:visited {text-decoration: none; color: #2c0075; font-size: 12px;}
A.set3:active {text-decoration: none; font-size: 12px;}
A.set3:hover {text-decoration: underline; color: #000000; font-size: 12px;}

A.set4:link {text-decoration: none; color: #0000CD}
A.set4:visited {text-decoration: none; color: #2c0075}
A.set4:active {text-decoration: none}
A.set4:hover {text-decoration: underline; color: #0000CD}

A.set5:link {text-decoration: none; color: #B22222}
A.set5:visited {text-decoration: none; color: #B22222}
A.set5:active {text-decoration: none}
A.set5:hover {text-decoration: underline; color: #B22222}

A.set6:link {text-decoration: underline; color: #ffffff; font-size: 10px; font-weight: 400; background-color: transparent;}
A.set6:visited {text-decoration: underline; color: #ffffff; font-size: 10px; font-weight: 400; background-color: transparent;}
A.set6:active {text-decoration: underline; background-color: transparent;}
A.set6:hover {text-decoration: underline; color: #ffffff; font-size: 10px; font-weight: 400; background-color: transparent;}

A.set7:link {text-decoration: none; color: #003869; background-color: transparent;}
A.set7:visited {text-decoration: none; color: #003869; background-color: transparent;}
A.set7:active {text-decoration: none; background-color: transparent;}
A.set7:hover {text-decoration: underline; color: #003869; background-color: transparent;}

A.set8:link {text-decoration: none; color: #0000CD; background-color: transparent;}
A.set8:visited {text-decoration: none; color: #2c0075; background-color: transparent;}
A.set8:active {text-decoration: none; background-color: transparent;}
A.set8:hover {text-decoration: underline; color: #0000CD; background-color: transparent;}

A.set9:link {text-decoration: none; color: #ffffff; font-size: 12px; font-weight: 500; background-color: transparent;}
A.set9:visited {text-decoration: none; color: #ffffff; font-size: 12px; font-weight: 500; background-color: transparent;}
A.set9:active {text-decoration: none; background-color: transparent;}
A.set9:hover {text-decoration: underline; color: #ffffff; font-size: 12px; font-weight: 500; background-color: transparent;}

A.set10:link {text-decoration: none; font-size: 15px; color: #0000CD; border: 1px solid #fff; padding: 6px 4px 6px 4px; background-color: transparent;}
A.set10:visited {text-decoration: none; font-size: 15px; color: #2c0075; border: 1px solid #fff; padding: 6px 4px 6px 4px; background-color: transparent;}
A.set10:active {text-decoration: none; font-size: 15px; border: 1px solid #fff; padding: 6px 4px 6px 4px; background-color: transparent;}
A.set10:hover {text-decoration: none; font-size: 15px; color: #0000CD; border: 1px solid #003869; padding: 6px 4px 6px 4px; background: #DEF5DC;}

A.set11:link {text-decoration: underline; color: #f4f4f4; font-size: 12px; padding: 2px 0px 2px 0px; background-color: transparent;}
A.set11:visited {text-decoration: underline; color: #f4f4f4; font-size: 12px; padding: 2px 0px 2px 0px; background-color: transparent;}
A.set11:active {text-decoration: underline; padding: 2px 0px 2px 0px; background-color: transparent;}
A.set11:hover {text-decoration: underline; color: #f4f4f4; font-size: 12px; padding: 2px 0px 2px 0px; background-color: transparent;}

A.set12:link {text-decoration: none; font-size: 13px; padding: 0px 2px 0px 2px; color: #0000CD; border: 1px solid #fff; background-color: transparent;}
A.set12:visited {text-decoration: none; font-size: 13px; padding: 0px 2px 0px 2px; color: #2c0075; border: 1px solid #fff; background-color: transparent;}
A.set12:active {text-decoration: none; font-size: 13px; padding: 0px 2px 0px 2px; border: 1px solid #fff; background-color: transparent;}
A.set12:hover {text-decoration: none; color: #0000CD; font-size: 13px; padding: 0px 2px 0px 2px; border: 1px solid #ccc; background-color: #d7d6d6;}

A.set13:link {text-decoration: underline; color: #fff}
A.set13:visited {text-decoration: underline; color: #fff}
A.set13:active {text-decoration: underline}
A.set13:hover {text-decoration: underline; color: #fff}


A.set20:link {text-decoration: none; color: #0000CD; font-size: 16px;}
A.set20:visited {text-decoration: none; color: #2c0075; font-size: 16px;}
A.set20:active {text-decoration: none; font-size: 16px;}
A.set20:hover {text-decoration: underline; color: #0000CD; font-size: 16px;}

A.set21:link {text-decoration: none; color: #0000CD; font-size: 16px;}
A.set21:visited {text-decoration: none; color: #2c0075; font-size: 16px;}
A.set21:active {text-decoration: none; font-size: 16px;}
A.set21:hover {text-decoration: underline; color: #0000CD; font-size: 16px;}

A.setprint:link {text-decoration: none; color: #0000CD; font-size: 12px;}
A.setprint:visited {text-decoration: none; color: #2c0075; font-size: 12px;}
A.setprint:active {text-decoration: none; font-size: 12px;}
A.setprint:hover {text-decoration: underline; color: #0000CD; font-size: 12px;}

#Content-Heading {
 width: 760px;
 margin-left: 15px;
 }

#Content {
 width: 775px;
 margin-left: 5px;
 padding-top: 3px;
 border-left: 1px dotted #cccccc;
 border-top: 2px solid #003869;
 border-right: 1px dotted #cccccc;
 border-bottom: 2px solid #003869;
 background-color: #FFFFFF;
 color: #000000;
 }

#Content-Glossary {
 width: 775px;
 margin-left: 5px;
 padding-top: 3px;
 border-left: 1px dotted #cccccc;
 border-top: 2px solid #003869;
 border-right: 1px dotted #cccccc;
 border-bottom: 2px solid #003869;
 background-color: #FFFFFF;
 color: #000000;
 }

#Letters {
 height: 30px;
 margin: 2px 0px 0px 0px;
 padding: 0px 0px 0px 20px;
 background-color: #def5dc;
 border-bottom: 2px solid #003869;
 border-top: 1px solid #003869;
 color: #000000;
 }

#Definitions {
 padding: 5px 10px 5px 20px;
 background-color: #ffffff;
 color: #000000;
 }

.overviewtable {
 width: 680px;
 }

.toptable {
 width: 780px;
 margin: 0px;
 padding: 0px;
 }

.tdtopleft {
 width: 405px;
 margin: 0px;
 padding: 0px;
 }

.tdtopright {
 width: 235px;
 margin: 0px;
 padding-top: 4px;
 }

.tdtopemail {
 width: 140px;
 margin: 0px;
 padding-top: 0px;
 }

.search-text {
 font-family: arial, verdana, helvetica, sans-serif;  
 font-size: 12px; 
 margin: 0px; 
 padding: 0px;
 color: #ffffff; 
 background-color: transparent;
 }

.topic-heading {
 width: 770px;
 padding: 0px;
 margin: 0px;
 border: 0px solid #000000;
 }

.topic-heading td.topic {
 width: 450px;
 padding: 0px;
 margin: 0px;
 border: 0px solid #000000;
 }

.topic-heading td.add {
 width: 270px;
 padding: 0px;
 margin: 0px;
 border: 0px solid #000000;
 background-color: transparent;
 }

.topic-heading td.topicgloss {
 width: 450px;
 padding: 0px;
 margin: 0px;
 border: 0px solid #000000;
 }

.topic-heading td.addgloss {
 width: 460px;
 padding: 0px;
 margin: 0px;
 border: 0px solid #000000;
 background-color: transparent;
 }



.accounting-topics {
 background-color: #DEF5DC;
 border: 1px solid #000000;
 }

.accounting-topics td {
 padding-top: 10px;
 padding-bottom: 10px;
 padding-right: 15px;
 padding-left: 15px;
 background-color: #DEF5DC;
 border: 0px solid #000000;
 }

.parts {
 width: 690px;
 padding: 0px;
 margin-top: 7px;
 margin-bottom: 7px;
 border: 0px solid #000;
 }



.main {
 width: 775px;
 padding: 0px;
 margin: 0px;
 }

.main td.exp {
 width: 745px;
 padding: 0px;
 margin: 0px;
 }

.rightbar {
 width: 180px;
 padding: 0px;
 margin: 0px;
 background-color: #FDFCED;
 }

.huge {
 width: 930px;
 padding: 0px;
 margin: 0px;
 }

.huge td.text {
 width: 775px;
 padding: 0px;
 margin: 0px;
 border-right: 2px solid #003869;
 }

.topicpad {
 width: 15px;
 padding: 0px;
 margin: 0px;
 }

.htip {
 font-size: 18px;
 color: #003869;
 font-weight: bold;
 }

.tiptitle {
 width: 400px;
 border-top: 4px solid #f4f4f4;
 border-right: 4px solid #f4f4f4;
 border-left: 4px solid #f4f4f4;
 padding: 3px 10px 3px 10px;
 background-color: #f4f4f4;
 text-align: left;
 }

.tipinfo {
 width: 400px;
 border-bottom: 4px solid #f4f4f4;
 border-right: 4px solid #f4f4f4;
 border-left: 4px solid #f4f4f4;
 padding: 10px 10px 10px 10px;
 text-align: left;
 }

.note {
 }

.note td.tab {
 width: 300px;
 background-color: #ff0000;
 color: #ffffff;
 font-weight: bold;
 font-size: 14px;
 border-left: 4px solid #e6e5e5;
 border-top: 4px solid #e6e5e5;
 border-right: 4px solid #e6e5e5;
 padding: 5px 0px 5px 10px;
 text-align: left;
 }

.note td.tabs {
 width: 240px;
 background-color: #ffff00;
 color: #000;
 font-weight: bold;
 font-size: 14px;
 border-left: 2px solid #f4f4f4;
 border-top: 2px solid #f4f4f4;
 border-right: 2px solid #f4f4f4;
 text-align: center;
 padding: 5px 0px;
 }


td.infos form { margin: 0px;}

.note td.info {
 width: 400px;
 border-left: 4px solid #efefef;
 border-bottom: 4px solid #efefef;
 border-top: 0px solid #f4f4f4;
 border-right: 4px solid #efefef;
 text-align: left;
 padding: 10px;
 }

.note td.infos {
 width: 240px;
 border-left: 2px solid #f4f4f4;
 border-bottom: 2px solid #f4f4f4;
 border-top: 0px solid #f4f4f4;
 border-right: 2px solid #f4f4f4;
 text-align: left;
 padding: 5px 0px;
 }


#newsletter {
 margin: 0px;
 width: 255px;
 height: 127px;
 padding: 5px 0px 1px 0px;
 border-top: 2px solid #003869;
 border-right: 1px solid #ccc;
 border-left: 1px solid #ccc; 
 background-image: url('http://www.accountingcoach.com/images/shade2.gif');
 background-color: #fff;
 background-repeat: repeat-x;
 }

#newsletter form {margin: 0px;}

#newsletter p {
 margin: 0px;
 padding: 0px 0px 5px 0px;
 font-family: verdana, helvetica, sans-serif;
 font-size: 13px; 
 font-weight: bold;
 font-style: italic;
 color: #D22828;
 }

.news {
 margin: 0px;
 padding: 0px 0px 5px 0px;
 font-family: verdana, helvetica, sans-serif;
 font-size: 13px; 
 font-weight: bold;
 font-style: italic;
 color: #D22828;
 }

.newsl {
 padding: 0px 0px 5px 0px;
 margin: 0px;
 }


.newsletterbox {
 border: 1px solid #e7c16e; padding: 10px 5px 10px 20px;
 }

.subtopic {font-size: 18px; margin: 0px; padding: 0px; color: #ffffff; font-weight: bold;  background-color: transparent;}


table.statement {
 border: 3px solid #ccc;
 border-spacing: 0px;
 background-color: #fefce2;
 margin: 0 auto; 
 text-align: left;
 }

table.statement td.padding {
 padding: 10px 0px;
 text-align: left;
 }

table.bankrec {
 padding: 0px;
 background-color: #fefce2;
 border-bottom: 2px solid #d8d8d8;
 border-spacing: 0px;
 border-collapse: collapse; 
 }

table.bankrec td.one {
 padding: 4px 2px 4px 2px;
 width: 60px;
 border-top: 2px solid #d8d8d8;
 border-right: 2px solid #d8d8d8;
 border-left: 2px solid #d8d8d8;
 }

table.bankrec td.two {
 padding: 4px;
 border-top: 2px solid #d8d8d8;
 border-right: 2px solid #d8d8d8;
 border-left: 2px solid #d8d8d8;
 }

table.bankrec td.three {
 width: 65px;
 padding: 4px;
 border-top: 2px solid #d8d8d8;
 text-align: right;
 }

table.bankrec td.four {
 width: 70px;
 padding: 4px;
 border-top: 2px solid #d8d8d8;
 border-right: 2px solid #d8d8d8;
 border-left: 2px solid #d8d8d8;
 text-align: right;
 }


.twotwo {
 background-color: #e51d1d;
 color: #fff;
 font-size: 14px;
 text-align: center;
 width: 180px;
 margin: 0px;
 border: 1px solid #003869;
 padding: 10px 0px 10px 0px;
 }

.twotwofifty {
 background-color: #003869;
 color: #fff;
 font-size: 15px;
 text-align: center;
 width: 200px;
 height: 250px;
 margin: 0px;
 padding: 0px;
 }

.twoonefifty {
 background-color: #000;
 color: #fff;
 font-size: 15px;
 text-align: center;
 width: 200px;
 height: 150px;
 margin: 0px;
 padding: 0px;
 }

.twoone {
 background-color: #000;
 color: #fff;
 font-size: 15px;
 text-align: center;
 width: 180px;
 height: 150px;
 margin: 0px;
 padding: 0px;
 }

.Topics {
 background-image: url('http://www.accountingcoach.com/images/cm.jpg');
 background-repeat: no-repeat;
 background-position: 5px 1px;
 border-bottom: 1px dotted #E2E1E1;
 padding: 5px 0px 5px 5px;
 margin-left: 10px;
 }

.pad {
 padding-left: 33px;
 color: #000;
 }

.bottomtext {
 color: #000; background: none; font-weight: bold; font-size: 19px; padding: 5px 0px;
 }

.bottomtextjoin {
 color: #000; background: none; font-weight: bold; font-size: 19px; padding: 5px 3px;
 }

.lg { font-family: Verdana, Arial, Helvetica, sans-serif; color: #003869; font-size: 11px; padding-bottom: 4px; margin: 0px;}

.borderads {
 width: 180px;
 text-align: center;
 border: 1px solid #DADADA;
 height: 630px;
 padding: 0px;
 margin: 0px;
 }

.more {
border: 2px solid #ccc; 
padding: 10px;
}

.emp_button {font-family:Arial;font-style:normal;font-size:11px;font-weight:normal;}
.emp_field {font-family:Arial;font-style:normal;font-size:12px;font-weight:normal;}
.emp_ta {font-family:Arial;font-style:normal;font-size:12px;font-weight:normal;}
.emp_checkbox {font-family:Arial;font-style:normal;font-size:11px;font-weight:normal;}
.emp_radio {font-family:Arial;font-style:normal;font-size:11px;font-weight:normal;}
.emp_select {font-family:Arial;font-style:normal;font-size:11px;font-weight:normal;}
.emp_title {font-family:Arial;font-style:italic;text-decoration:none;color: #003869;font-size:16px;font-weight:bold;}
.emp_text {font-family:Arial;font-style:normal;text-decoration:none;color: #000000;font-size:12px;font-weight:bold;}
a.emp_link:link, a.emp_link:active, a.emp_link:visited {font-family:Arial;font-style:normal;text-decoration:none;color: #006699;font-size:12px;font-weight:normal;}
a.emp_link:hover {font-family:Arial;font-style:normal;text-decoration:underline;color: #006699;font-size:12px;font-weight:normal;}
.emp_info {font-family:Arial;font-style:normal;text-decoration:none;color: #006600;font-size:13px;font-weight:bold;}
.emp_error {font-family:Arial;font-style:normal;text-decoration:none;color: #990000;font-size:13px;font-weight:bold;}


P.item { margin-top: 4px; margin-bottom: 0px; font-family: arial, helvetica, verdana, sans-serif; padding-bottom: 7px; border-bottom: 2px solid #fff; line-height: 1.45em }
#items { font-size: 13px; }
SPAN.description { color: #222; line-height: 1.25em }
SPAN.grey { color: #FFAB19; font-weight: bold; font-size: 17px; }

.sidey {
 border-top: 0px solid #D7C386;
 border-bottom: 1px solid #B7A263;
 text-align: left;
 }
.sidey .book {
 padding: 8px 0px 8px 3px;
 width: 60px;
 }
.sidey .bookbiz {
 padding: 8px 0px 8px 3px;
 width: 90px;
 }

.setprint {
 padding: 2px 4px;
 line-height: 25px;
 background: #DEF5DC;
 color: #0000cd;
 }

.careerdiv {
background: #c0d9ff; width: 240px; padding: 10px 0px 10px 0px;
}
.careerdivright {
background: #c0d9ff; width: 210px; padding: 10px 0px 10px 0px; margin-top: 15px;
}

#cse-search-box input {
 padding: 4px 2px;
 font-size: 14px;
 font-weight: bold;
 *padding: 4px 0px;
 }

#cse-search-box input.acse {font-size: 18px; height: 25px; font-weight: 400;}