/* CSS Document */

body
	{
	margin: 0px;
	padding: 0px;
	background-image:url(images/bg.jpg)
	}
	
#preload {height: 0; overflow: hidden; visibility:hidden;} 
	
/* THUS WE BEGIN OUR TIME WITH THE NAVIGATIONAL ELEMENTS */

#nav 
	{ 
	top: 0px;
	background-image: url(images/nav.jpg);
	width: 158px;
	height: 146px;
  	}
	
#items a 
	{	
	position: absolute;
	left: 0px;
	top: 271px;	
	width: 158px;
	height: 146px;
  	text-decoration: none;
  	}
	
#items a em {visibility: hidden;}
	
a#tax 		{left: 0px; top: 271px; width: 158px; height: 28px;}
a#payroll 	{left: 0px; top: 299px; width: 158px; height: 23px;}
a#aso		{left: 0px; top: 322px; width: 158px; height: 24px;}
a#peo 		{left: 0px; top: 346px; width: 158px; height: 24px;}
a#merchant 	{left: 0px; top: 370px; width: 158px; height: 47px;}

a#tax:hover 		{background-image: url(images/b_tax.jpg);}
a#payroll:hover 	{background-image: url(images/b_payroll.jpg);}
a#aso:hover 		{background-image: url(images/b_aso.jpg);}
a#peo:hover 		{background-image: url(images/b_peo.jpg);}
a#merchant:hover 	{background-image: url(images/b_merchant.jpg);}

a#tax:hover,
a#payroll:hover,
a#aso:hover,
a#peo:hover,
a#merchant:hover 	{border: none;}
  
/* THUS WE CONCLUDE OUR TIME WITH THE NAVIGATION */


a {color: #cc0000; text-decoration: underline; letter-spacing: 0px;}
a:hover {color: #000000; text-decoration: underline; letter-spacing: 0px;}
a:active {color: #cc0000; text-decoration: none; letter-spacing: 0px;}

a.foot {color: #999999; text-decoration: underline; letter-spacing: 0px; font-size:10px}
a.foot:hover {color: #000000; text-decoration: underline; letter-spacing: 0px;}
a.foot:active {color: #999999; text-decoration: none; letter-spacing: 0px;}
	
.top
	{
	margin: 0px;
	padding: 0px;
	}
	
.topRight
	{
	margin: 0px;
	padding: 0px;
	position: absolute;
	left: 314px;
	top: 0px;	
	}
	
.leftBG
	{
	position: absolute;
	left: 0px;
	top: 417px;	
	}
	
.flash
	{
	position: absolute;
	left: 314px;
	top: 64px;	
	}
	
.content
	{
	position: absolute;
	left: 165px;
	top: 265px;	
	}
	
p
	{
	width: 450px;
	padding-left: 100px;
	font-family: Verdana, Arial, Helvetica, sans-serif;
	font-size: 11px;
	color: #666666;
	line-height:20px;
	}
	
.list
	{
	width: 450px;
	padding-left: 95px;
	font-family: Verdana, Arial, Helvetica, sans-serif;
	font-size: 11px;
	color: #666666;
	line-height:20px;
	}

.header
	{
	width: 300px;
	padding-left: 100px;
	padding-top: 10px;
	}
	
li
	{
	list-style: none;
	list-style-image: none;
	}
	
.footer
	{
	padding-top: 75px;
	padding-bottom: 25px;
	padding-left: 80px;
	font-family: Verdana, Arial, Helvetica, sans-serif;
	font-size: 10px;
	color: #999999;	
	}