/*********/
/* HGCPA */
/*********/

/********/
/* TAGs */
/********/
html {
	margin: 0px;
	padding: 0px;
}

body {
	margin: 0px;
	padding: 0px;
	background-color: #BDB59A;
	background-image: url(../gui/background_global.jpg);
	background-repeat: repeat-x;
	font-size: 16px !important; /* Sets base font size to 16px for all browers except IE */
	font-size: 100%; /* Base font size for IE */
}

div, p, table, input {
	font-family: Georgia, "Times New Roman", Times, serif;
	color: #333300;
}

h3 {
	margin: 0px 0px 10px 0px;
	padding: 0px;
	color: #C84B00;
}

a {outline-style: none;}

/*******/
/* IDs */
/*******/

#wrapper {
	margin: auto;
	padding: 0px;
	width: 930px;
	min-height: 520px;
	height: auto !important; /* Allows all browsers but IE to size to auto for expansion */
	height: 520px;
	background-image: url(../gui/background_wrapper.png) !important;
	background-repeat: repeat-y !important;
	background: none;
	filter: progid:DXImageTransform.Microsoft.AlphaImageLoader(src='includes/gui/background_wrapper.png', sizingMethod='scale'); /* Place background PNG for IE */
}

/* Div placed below Left Side and Right Side divs to allow Wrapper to expand with content */
#wrapper_fix {
	clear: both;
}

#header {
	margin: auto;
	padding: 0px;
	width: 930px;
	height: 40px;
	position: relative;
	background-image: url(../gui/background_header.jpg);
	background-repeat: no-repeat;
}

/* LEFT COLUMN */
#left_side {
	margin: 0px;
	padding: 0px 10px 0px 20px;
	width: 250px;
	display: inline;
	float: left;
}

/* LOGO */
#logo {
	margin: 0px;
	padding: 0px;
	width: 250px;
	height: 105px;
	position: relative;
	background-image: url(../gui/logo.gif);
	background-repeat: no-repeat;
}

#logo h1 {
	margin: 0px;
	padding: 0px;
}

#logo a {
	margin: 0px;
	padding: 0px;
	width: 250px;
	height: 105px;
	display: block;
	text-indent: -9999px;
}

/* TAGLINE */
#tagline {
	margin: 0px;
	padding: 0px;
	width: 250px;
	height: 70px;
	position: relative;
	background-image: url(../gui/tag.gif);
	background-repeat: no-repeat;
	text-indent: -9999px;
}

/* MENU HOLDER */
#menu {
	margin: 0px;
	padding: 0px;
	position: relative;
}

/* RIGHT COLUMN */
#right_side {
	margin: 0px;
	padding: 0px;
	width: 650px;
	float: left;
	position: relative;
}

/* PAGE TITLE */
#right_side h2 {
	margin: 30px 0px 20px 20px;
	padding: 0px;
	color: #3B3110;
}

/* PAGE CONTENT */
#right_side #content {
	margin: 0px;
	padding: 0px 40px 20px 20px;
	position: relative;
	font-size: .875em;
	line-height: 1.25em;
}

/* PAGE LINKS */
#right_side #content a:link, #right_side #content a:visited {
	color: #C84B00;
	text-decoration: none;
}

#right_side #content a:hover {
	color: #000000;
	text-decoration: underline;
}

/* HOME MESSAGE AREA */
#right_side #message {
	margin: 0px;
	padding: 0px;
	width: 610px;
	height: 340px;
	position: absolute;
	top: 10px;
	left: 10px;
	background-image: url(../gui/background_message.jpg);
	background-repeat: no-repeat;
}

/* HOME MESSAGE AREA TITLE */
#right_side #message h2 {
	margin: 0px;
	padding: 0;
	width: 270px;
	position: absolute;
	top: 35px;
	left: 305px;
	color: #C84B00;
	text-align: right;
}

/* HOME MESSAGE AREA TEXT */
#right_side #message div {
	margin: 0px;
	padding: 15px;
	width: 290px;
	position: absolute;
	top: 85px;
	left: 310px;
	color: #3B3110;
	font-size: .6875em;
	line-height: 1.50em;

}

#right_side #message div p {
	margin: 0px 40px 30px 0px;
	padding: 0px;
}

#built {
	text-align: right;
	font-style: italic;
	font-size: 14px;
}

#services {
	font-family: Tahoma, Arial, sans-serif;
	font-size: 13px;
	text-align: right;
	color: #8d7c60
}

#contact {
	background: url(../gui/button.gif) no-repeat top left; 
	height: 29px; 
	width: 132px; 
	text-indent: -9000px; 
	overflow: hidden; 
	display: block; 
	border: none; 
	position: absolute;
	right: 34px;
	top: 190px;
}
a:hover#contact { 
	background: url(../gui/button.gif) no-repeat 0px -29px; 
}

a:active#contact { 
	background: url(../gui/button.gif) no-repeat 0px -58px; 
}



/* HOME MESSAGE AREA TEXT LINK*/
#right_side #message p a {
	display: block;
	margin: auto;
	padding: 0px;
	width: 150px;
	color: #C84B00;
	font-size: 1.3em;
	font-weight: bold;
	text-align: center;
	text-decoration: none;
	line-height: 40px;
}

/* HOME NEWSLETTERS BUTTON */
#right_side #newsletters {
	margin: 0px;
	padding: 0px;
	width: 300px;
	height: 150px;
	position: absolute;
	top: 360px;
	left: 10px;
	background-image: url(../gui/background_taxtips.jpg);
	background-repeat: no-repeat;
}

#right_side #newsletters a {
	margin: 0px;
	padding: 0px;
	width: 300px;
	height: 150px;
	display: block;
	text-indent: -9999px;
}

/* HOME CALCULATOR BUTTON */
#right_side #calculator {
	margin: 0px;
	padding: 0px;
	width: 300px;
	height: 150px;
	position: absolute;
	top: 360px;
	left: 320px;
	background-image: url(../gui/background_calculator.jpg);
	background-repeat: no-repeat;
}

#right_side #calculator a {
	margin: 0px;
	padding: 0px;
	width: 300px;
	height: 150px;
	display: block;
	text-indent: -9999px;
}

/* FOOTER */
#footer {
	margin: auto;
	padding: 30px 0px 20px 0px;
	width: 930px;
	min-height: 20px;
	height: auto !important;
	height: 20px;
	clear: both;
	position: relative;
	background-color: #BDB59A;
	background-image: url(../gui/background_footer.jpg);
	background-repeat: no-repeat;
	text-align: center;
	font-size: .75em;
}

#footer a:link, #footer a:visited {
	color: #333300;
	text-decoration: none;
}

#footer a:hover {
	background-color: #E1DDD0;
}