body
{
	margin:0;
	padding:0;
	font-size:11px;
	font-family: Verdana, Arial, Helvetica, sans-serif;
	background-color:#CCEAF7;
}

table
{
	display: table;
	border-collapse:collapse;
}

tr
{ 
	display: table-row;
}

td
{ 
	display: table-cell;
}

h1
{
	margin:0px;
	font-weight:bold;
	font-size:16px;
	color:#0094D7;
}

h2
{
	margin:0px;
	font-weight:bold;
	font-size:14px;
	color:#0094D7;
}

h3
{
	margin:0px;
	font-weight:bold;
	font-size:14px;
	color:#0094D7;
}

h4
{
	margin:0px;
	font-weight:bold;
	font-size:14px;
	color:#0094D7;
}

h5
{
	margin:0px;
	font-weight:bold;
	font-size:14px;
	color:#0094D7;
}

ul 
{
	list-style-type:circle;
	line-height:20px;
}

/* Header */

div.hd
{
	width:750px;
	background-color:#0094D7;
	border-bottom:solid 1px #FFFFFF;
}

.logo
{
	float:left;
	width:211px;
	height:62px;
}

.logo img
{
	border:0px;
}

.ads
{
	float:left;
	width:468px;
	height:60px;
	padding:1px 41px 1px 30px;
}

/* Credits */

div.cr
{
	width:750px;
	background-color:#FFFFFF;
	line-height:40px;
	text-indent:20px;
	color:#666666;
}

div.cr a
{
	color:#666666;
	text-decoration:none;
}

div.cr a:hover
{
	color:#FF0000;
}

/* Contacts */

div.co
{
	width:750px;
	background-color:#000000;
	line-height:20px;
	text-indent:20px;
	color:#FFFFFF;
}

div.co a
{
	text-decoration:none;
	color:#FFFFFF;
}

div.co a:hover
{
	color:#CCEAF7
}

/* Main Body */

div.mbc
{
	width:750px;
	background-color:#FFFFFF;
	border-bottom:solid 1px #0094D7;
}

div.mbh,div.mbf
{
	width:750px;
	height:19px;
	background-color:#FFFFFF;
	clear:left;
}

div.mbf2
{
	width:750px;
	height:422px;
	background-color:#FFFFFF;
	clear:left;
}

div.mbl
{
	float:left;
	width:200px;
	margin:0;
	padding:0;
}

div.mbr
{
	margin-left:200px;
	padding:18px 40px 0 40px;
}

div.mbl a
{
	display:block;
	width:200px;
	border-bottom:solid 1px #8B9295;
	border-top: solid 1px #FFFFFF;
	background-color:#E2E4E4;
	line-height:18px;
	color:#000000;
	text-indent:20px;
	text-decoration:none;
}

div.mbl a.buy
{
	color:#FF0000;
	background:#FCD87C url('http://www.business-valuation-software.com/images/bull_bn.gif') no-repeat left;
}

div.mbl a:hover
{
	border-bottom:solid 1px #FFFFFF;
	border-top:solid 1px #8B9295;
}

div.ft
{
	width:750px;
	background-color:#FFFFFF;
	border-bottom:solid 2px #0094D7;
	border-top:solid 1px #0094D7;
	padding:5px 0 5px 0;
}

div.ftl
{
	float:left;
	width:620px;
}

div.ftr
{
	margin-left:630px;
}

/* Forms */

div.fm
{
width:450px;
line-heigt:10px;
background-color:#FFFFFF;
}

.fm table
{
width:450px;
background-color:#CCEAF7;
}

.fm td
{
padding:6px;
background-color:#CCEAF7;
border-bottom:solid 1px #0094D7;
}

.fm td.w1
{
width:200px;
}

.fm td.w2
{
width:250px;
}

select
{
	font-size:10px;
}