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,
table, caption, tbody, tfoot, thead, tr, th, td {
	margin: 0;
	padding: 0;
	border: 0;
	outline: 0;
	font-weight: inherit;
	font-style: inherit;
	font-size: 100%;
	font-family: inherit;
	vertical-align: baseline;
}
/* remember to define focus styles! */
:focus {
	outline: 0;
}
body {
	line-height: 1;
	color: black;
	background: white;
}

ol, ul {
	list-style: none;
}
/* tables still need 'cellspacing="0"' in the markup */
table {
	border-collapse: separate;
	border-spacing: 0;
}
caption, th, td {
	text-align: left;
	font-weight: normal;
}
blockquote:before, blockquote:after,
q:before, q:after {
	content: "";
}
blockquote, q {
	quotes: "" "";
}

/* Custom Resets */

a{
	/* Firefox Hack: remove outline on clicked links */
	outline:none;	
}

a{
	text-decoration:none;	
}



/* page style
-------------------------------------------------------------------------------------------------------*/

body{
background:#ebebe1;

}

#merger{
		background:url(/_varcoes/images/merger.png) no-repeat;
		width:659px;
		height:245px;
		margin:0 auto;
		
}

	.wrapper{
		background:url(/_varcoes/images/site-header.png) #fafafa repeat-x;

	}
	
		#header{
			width:960px;
			margin:0 auto;
			height:119px;
			position:relative;
			z-index:12;
		}
			#logo{
				float:left;
				position:relative;
				top:21px;
				width:207px; height:75px;
				background:url(/_varcoes/images/logo.png) no-repeat;
				text-indent:-9999em;
			}
			
			#nav{
				float:right;
				width:753px;
				position:relative;			
			}
				
				#nav-primary{
					float:left;
					width:640px; /* change for ie to 642 */
					margin-left:22px;
					height:69px;
				}
					#nav-primary li{
						float:left;
						line-height:69px;
					}
					
				#cpa-logo{
					position:relative;
					float:right;
					display:block;
					width:91px;
					font-size:.8em;
					line-height:1.4em;
				}
				#cpa-logo img{
					margin-bottom:4px;	
				}
				
				#nav-secondary{
					height:46px;
					width:350px;
					position:absolute;
					right:0; top:6px;
				}
					#nav-secondary li{
						float:left;
						line-height:15px;
					}

#nav-secondary .li-cpa-logo{
	width:200px;
	position:relative;
}

#nav-secondary .li-cpa-logo img{
	float:left;
	margin-right:6px;
}

#nav-secondary li a{
	float:right;
	line-height:15px;
}

#ling{
	width:120px;
	margin-right:15px;
}
				
				#nav-secondary #phone-number{
					margin-right:15px;
					display:inline;
				}
						
				#nav-secondary label{
					display:none;	
				}
				
				#nav-secondary input{
					background:#eaeae1;
					border:1px solid #acaca3;
					padding:3px;
				}
				
				#nav-secondary #searchsubmit{
					border:none;
					font-size:1em;
					color:#818179;
					background:none;
					cursor:pointer;
				}

		
		#content{
			width:960px;
			margin:0 auto;			
			background:url(/_varcoes/images/body-border.png) repeat-y;
			position:relative;
			z-index:11;
		}
		
			#content-header{
				width:960px; height:30px;
				background:url(/_varcoes/images/body-header.png) no-repeat top;
			}
			
			#content #secondary, #content #primary{
				float:left;	
			}
			
			#content #secondary{
				width:306px;
			}
			
			#content #primary{
				position:relative;
				width:900px;
				padding:0 40px;
			}
		
			.content-clearfix{
				clear:both;
				width:960px; height:58px;
				background:url(/_varcoes/images/body-footer.png) #fafafa no-repeat;
			}

	#footer{
		position:relative;
		z-index:10;
		margin-top:-80px; /* change to -90px when finished*/
		padding-top:80px;
		background:url(/_varcoes/images/site-footer.png) repeat-x;
		height:150px;
	}
		#footer-nav{
			width:960px;
			margin:0 auto;
		}
		
		#footer #alt-nav{
			width:70%;
			margin-top:12px;
			margin-left:20px;
		}
		
		#footer #alt-nav li{
			float:left;
			margin-right:6px;
		}
		
		#footer #cert-excellence{
			background:url(/_varcoes/images/cert-excellence.png) no-repeat right top;
			padding-right:42px;
			height:53px;
			margin:0 0 0 auto;
			padding-top:10px;
			width:220px;
			font-size:10px;
			line-height:12px;
		}		

#closer{
clear:both;	
}

	
	.clear{
		clear:both;	
	}

tbody tr td{
	padding-left:5px;	
}

tbody tr td{
	border-right:1px solid #ddddd3;
	
}

thead th{
	text-align:center;
	vertical-align:middle;
	padding:5px;
	text-transform:uppercase;
	font-weight:bold;
	font-size:95%;
}

tfoot{

	border-top:2px solid #ddddd3;
	background:#eaeae1;
	font-size:95%;
}

tfoot td{
	padding:3px 5px;
}

#primary>div>h1:first-of-type{
	margin-top:15px;	
}

/* closer */

#home #closer{
	border-top:1px dotted #666666;
	padding:25px 20px 0 20px;
}

	#home #closer{
		/*height:120px;*/
	}
	
		#home>#closer{
		height:120px;
	}
	
		#home #closer h2{
			background:url('/_varcoes/images/titles.png') no-repeat 0 -224px;
			width:142px;
			height:15px;
			text-indent:-9999em;
		}


.clear{
clear:both;	
}

/* Typography
-------------------------------------------------------------------------------------------------------*/
body, .wrapper{
	font-size:10px;
	font-family:Arial, Helvetica, sans-serif;	
	color:#505050;		
}

b, strong{
	font-weight:bold;
	color:#000003;
}

i, em{
	font-style:italic;
	color:#202020;
}

small{
	font-size:smaller;	
}

a:link{
	color:#931f02;	
}

a:visited{
	color:#701802;	
}

a:hover, a:active{
	color:#a3361a;
}

h1,h2, h3, dt, legend, q{
	font-family:Georgia, "Times New Roman", Times, serif;
	margin-bottom:0.4em;
}

h1+p, h2+p, h3+p, h4+p, h5+p, h6+p{
	margin-top:0.4em;	
}

h1{
	font-size:2.4em;
	color:#931f02;
	margin-bottom:18px;
}

h2{
	font-size:1.6em;
	color:#931f02;
}

h3{
	font-weight:normal;	
	font-size:1.5em;
	line-height:1.5em;
	color:#000003;
}

h4{
	font-size:1.3em;
	color:#909090;
}


p{
	font-size:1.2em; 
	line-height:1.8em;
	margin-bottom:1em;
}

q{
	font-style:italic;
	font-size:1.4em;
	padding-left:15px;
	background:url(//_varcoes/images/quotes-open-small.png)no-repeat top left;
}

q .quotation-close{
	padding-right:15px;
	background:url(//_varcoes/images/quotes-close-small.png)no-repeat bottom right;
}

dl{
	
}

dt{
	color:#565656;
	font-size:1.3em;line-height:1.8em;
}

dd{
	font-size:1.2em;
	line-height:1.5em;
	margin:8px 0 15px 10px;
	padding-left:10px;
	border-left:4px solid #ebebe2;
	-moz-border-radius-bottomleft:25px;
	
}

fieldset{
	border:1px solid #ddddd4;
	padding:8px 25px;
	font-size:1em;
	margin-bottom:25px;
	-moz-border-radius-topleft:25px;
	-moz-border-radius-bottomright:25px;
	-webkit-border-radius-topleft:25px;
	-webkit-border-radius-bottomright:25px;	
}

legend{
	font-size:1.4em;
	font-variant:small-caps;
	font-weight:normal;
	padding:4px 7px;
	color:#565656;
	background:#ebebe2;
	margin-left:10px;
}

sub, sup{
	font-size:0.9em;
}

dfn{
	font-family:"Times New Roman", Times, serif;
	font-size:1.2em;
	letter-spacing:0.1em;
}

table caption{
	margin-bottom:4px;
	font-weight:bold;
	text-transform:capitalize;
}



/* homepage feature
-------------------------------------------------------------------------------------------------------*/
#home #feature, #home #closer{
	margin:0 20px;
}

#home #feature{
	border-bottom:1px dotted #666666;
	margin-bottom:25px;

}

	#home #feature .col1, #home #feature .col2
	{
			width:458px;
			float:left;
			position:relative;
	}
	
		.col1 #welcome-message{
			background:url('/_varcoes/images/titles.png') no-repeat 0 -148px;
			width:395px;
			height:75px;
			position:relative;
			text-indent:-9999em;	
			margin:5px 0 0 25px;
		}
	
		.col1 #strengths{
			height:65px;
			margin-left:30px;
			margin-top:35px;
			width:600px;
		}
	
			.col1 #strengths li{
				padding-left:29px;
				line-height:30px;
				float:left;
				margin-right:8px;
				background:url('/_varcoes/images/tick.png') no-repeat left 6px;
			}
			
		.col1 .mini-call-outs{
			width:350px;
			height:112px;
			padding:21px 0 0 95px;
			background:url(/_varcoes/images/feature-action.png) no-repeat;
			position:relative;
			margin-left:25px;
			margin-top:20px;
		}
		
			.col1 .mini-call-outs li{
				width:307px;
				position:relative;
			}
			
			.col1 .mini-call-outs .top{
					border-bottom:1px solid #cccccc;
			}
				
			.col1 #feature-action-free{
				display:block;
				background:url(/_varcoes/images/call-out-top.png) no-repeat;
				width:307px;
				height:40px;
				text-indent:-9999em;
			}
			
			.col1 #feature-action-facebook{
				display:block;
				background:url(/_varcoes/images/call-out-bottom.png) no-repeat;
				width:307px;
				height:46px;
				text-indent:-999em;
			}
	
	.col2{
		background:url(/_varcoes/images/homepage-feature.png) no-repeat center center;
		height:335px;
		width:458px;
		position:relative;
	}
	
	
	#feature .col2 a{
		display:block;
		position:absolute;
		top:220px;
		left:143px;
		
	}