* {
	margin: 0px;
	padding: 0px;
}
body {
	background: url(../image/body_bg.gif);
}
p, a, td, div {
	font-family: arial, helvetica, sans-serif;
	font-size: 12px;	
	color: #FFFFFF;
	text-align: left;
	text-decoration: none;
	color: #666666;
}

input, select, textarea {
	border: 1px #666666 solid;
	font-family: arial, helvetica, sans-serif, verdana;
	font-size: 12px;
	background-color: #FFFFFF;
	color: #666666;
}
	input[type=text] {
		margin-bottom: 3px;
	}
	input[type=radio] {
		background: none;
		border: none;
	}
	input[type=checkbox] {
		background: none;
		border: none;
	}

a, img {
	border: none;
}
td, th {
	vertical-align: top;
}
li {
	margin-left: 15px;
}

#main {
	position: absolute; 
	top: 50%;
	left: 50%; 
	margin: -292px -381px; 
	width: 762px;
	min-height: 564px; /* ie6 hack */
	height: auto !important;
	height: 564px;
}
/* start colors */
.buchhaltung {
	background-color: #AABA44;
}
.beratung {
	background-color: #79AEE0;
}
.steuern {
	background-color: #CE4056;
}
.outsourcing {
	background-color: #EFC361;
}
.general {
	background-color: #DCDCDE;
}
/* end colors */

/* start homepage */
#homepage {
	height: 585px;
	background-color: #929397;
}
/* end homepage */

/* start header */
#header {
	height: 117px;
	background-color: #929397;
}
	#hd_address {
		float: left;
		padding: 36px 0px 0px 108px;
		width: 274px;
	}
	#hd_logo {
		float: right;
		padding: 29px 0px 0px 0px;
		width: 354px;
	}
/* end header */

/* start navigation */
#navigation {
	height: 31px;
	background-color: #FFFFFF;
	border-bottom: 1px solid #FFFFFF;
}
	.ng_element {
		height: 31px;
		float: left;
		width: 108px;
	}
	.ng_spacer {
		float: left;
		width: 1px;
		overflow: hidden;
	}
		.ng_element a {
			display: block;
			padding: 7px 0px 7px 7px;
			font-size: 13px;
			font-weight: bold;
		}
		.ng_element a:hover {
			text-decoration: underline;
		}
		a.ng_white {
			color: #FFFFFF;
		}
		a.ng_grey {
			color: #666666;
		}	
/* end navigation */

/* start middle */
#middle {
}
	#md_nav {
		float: left;
		width: 96px;
		padding: 0px 5px 0px 7px;
	}
		#md_teaser {
			padding: 30px 0px 34px 0px;
			font-size: 13px;
			font-weight: bold;
			color: #FFFFFF;
		}
		#md_element a {
			display: block;
			padding: 6px 0px;
			color: #FFFFFF;
		}
			#md_element a.active, #md_element a:hover {
				text-decoration: underline;
			}
	.clear {
		clear: both;
		overflow: hidden;
		height: 1px;
	}
	#md_content {
		float: right;
		width: 604px;
		min-height: 276px; /* ie6 hack */
		height: auto !important;
		height: 276px;
		padding: 30px 40px 20px 10px;
		background-color: #FFFFFF;
	}
		h1, #HTMLHEAD_1_1 {
			font-size: 20px;
			font-weight: bold;
			padding-bottom: 15px;
		}
		#md_content p, #md_content ul {
			padding-bottom: 10px;
		}
		#md_content a {
			text-decoration: underline;
		}
		#md_content a:hover {
			text-decoration: none;
		}
		#md_content .actiontext {
			background-color: #F6CED2;
			border: #CC0000 solid 1px;
			padding: 15px;
			margin-bottom: 20px;
			font-size: 16px;
			font-weight: bold;
			color: #990000;
		}
			#md_content .actiontext p {
				margin-bottom: 20px;
				font-size: 10px;
				color: #000000;
			}
	#md_confooter {
		float: right;
		width: 654px;
		height: 109px;
		margin-bottom: -1px;
	}
		#md_confootertext {
			float: left;
			width: 400px;
			padding-left: 10px;
			font-weight: bold;
		}
		#md_confooterlink {
			float: left;
			width: 45px;
			padding: 65px 40px 0px 33px;
		}
			#md_confooterlink a {
				font-weight: bold;
				text-decoration: underline;
			}
/* end middle */

/* start footer */
#footer {
	clear: both;
	padding-top: 4px;
}
	#footer p, #footer p a {
		text-align: right;	
		color: #999999;
	}
	#footer p a:hover {
		color: #000000;
	}
/* end footer */