/* CSS für Schmitt & Partner - Steuerberater  - Zweieispaltig - Breite 100% - Content 812px*/
html, body {
margin: 0;
scrollbar-face-color: #F1F1F1; 
scrollbar-highlight-color: #ffffff; 
scrollbar-3dlight-color: #CCCCCC;
scrollbar-darkshadow-color: #999999; 
scrollbar-shadow-color: #ffffff; 
scrollbar-arrow-color: #000066; 
scrollbar-track-color: #C1C0C0; 
scrollbar-background-color: #ff0000;}

body {background-color: #fdfdfd;
font-family: Verdana, Arial, Helvetica, Sans-serif;
font-size: 90%;
text-align: left;
color: #4b4b4b;}

/* PBody */
#PBody {width: 100%; text-align: left; 	background: url("pics/ly_body_bg_2px.jpg");	background-repeat: repeat-x;}

/* Mainbox -------------------------------------------------------------------------- */ 
#PC {
text-align: left;
margin: 0px;
padding: 0px;
position: relative;
width: 100%;
height: 80%; 
}

/* Pagehead -------------------------------------------------------------------------------------- */ 
			
			#PH {				
				width: 100%;
				height: 240px;
				margin: 0px;
				padding: 0px;					
				position: relative;	
				background-color: #000066;
				}
				
				#PHTop  {	
					text-align: left;
					font-size: 65%;			
					width: 100%;
					height: 110px;
					margin: 0px 0px 0px 0px;
					padding: 0px 0px 0px 490px ;										
					background: url("pics/ly_bg_logo_head.jpg");	
					background-repeat: no-repeat;
					background-color: #EAEAE8;
					position: relative;
					}				
				#PHLogoBox {
					width: 262px;								
					height: 130px;						 
					margin: 0px; /*enthält den Text des Logos - Schmitt & Partner*/	
					padding: 10px 10px 10px 22px;				
					position: relative;
					float:left;
					background-color: #00066;
					border-right: 2px solid #ffffff;
					}
					
				#PHBoxRight {			/* mehr als Steuern sparen*/			
					font-size: 26px;
					color: #999999;
					text-align: left;
					line-height: 1.3em;
					width: 440px;								
					height: 30px;						 
					margin: 30px 0px 0px 0px; 
					padding: 10px 0px 0px 5px;
					background-color: transparent;
					float:left;
					}
				
					
										 
					
					
					
				
/* Navigation - rechts neben dem Logo im Headbereich --------------------------------------------- */
				#PHMainNavBox {
					width: 220px; 
					height:130px;
					margin: 0px 5px 0px 2px;
					padding: 0px;
					background-color: #000066;
					float:left;
					}
													
					#PHMainNav {
						font-size: 90%;
						font-weight: normal;	
						width: 150px;
						height: 126px;
						margin: 2px 0px 0px 0px;
						padding: 0px 0px 0px 48px;		
						background-color: transparent;	
						float:left
						}
					#PHMainNav ul {						
					   	list-style-type: none; 
						display: block;
					   	margin: 0px;
					   	padding: 0px;
						
						}								
					#PHMainNav li {
						text-align: left;
						list-style-type: none; 
						display: block;	
						width: 150px;
						margin: 0px;
						padding: 0px;
						background-color: transparent;
						border-bottom: 1px solid #ffffff;							
						}	
						
					#PHMainNav a,
					#PHMainNav a:link,
					#PHMainNav a:visited {					
					font-family: Helvetica, Tahoma, Arial, Sans-serif; 
					text-decoration: none; 
					font-weight: normal; 
					color: #ffffff;  
					margin: 0px;	
					padding: 0px 0px 0px 1px;
					height: 18px;
					background-color: transparent;
					display: block;}	
					#PHMainNav a:activ, 
					#PHMainNav a:hover{background-color: #333385;
					color: #990000;							
					display: block;
					}
					
/* Hauptnavigation links -------------------------------------------------------------------------------- */ 
				#PBSubNavBox {
					font-size: 80%;
					width: 829px;
					height: 24px;
					margin: 0px;
					padding: 0px ;	
					background-color: transparent;
					position: relative;
					float: left;
					}

/* Formatiert die SubNavigation --------------------------- */			
					#PBSubNav {	
						height: 22px;
						margin: 0px 0px 0px 310px;
						padding: 5px 0px 0px 0px;				
						background-color: transparent;
						border-bottom: 1px solid #000066;}
					
						#PBSubNav ul {
							list-style-type: square;										    
						   	margin: 0px;
						   	padding: 0px;
							float: left;}
								
						#PBSubNav li {
							list-style-type: square;							
							margin:0px 0px 0px 0px;
							padding:0px 6px 0px 0px;
							float: left;
							display: block;
						}
/* Formatiert die einzelnen Punkte der SubNavigation------- */							
						#PBSubNav a {
							font-family: Helvetica, Verdana, Arial, Sans-serif;
							color:#666666;
							font-weight: normal; 
							text-decoration: none;
							line-height: 1.25em;
							display: block;		
							margin:0px;
							padding:1px 3px 1px 0px;
							height: 20px;
							float: left;
						}	
						#PBSubNav a:link {}
						#PBSubNav a:activ {}
						#PBSubNav a:hover {color:#000066; text-decoration: underline;}
						#PBSubNav a:visited {}
						
/* zusaätzlieche Klasse für die Navigation ----------------------------------*/
								li.SubNav {list-style-image: url("pics/ico_arrow.gif");
							}			
					

/* Page Body - Mittlerer Bereich -------------------------------------------------------------------------- */ 
			
			
		#PB {						
			margin: 0;	
			padding: 0;
			width: 100%;
			background: url("pics/ly_bg_pic.jpg");
				background-repeat: no-repeat;					
			}
			#PBC {	
				margin: 0;	
				padding: 0;
				width: 900px;	
				height:280px;			
				
				}
							
													#PBPrint {
													font-size: 75%;
													margin: 10px 0 0 5px;
													position: relative;
													float: left;}
																
				#PBCText {	
				font-size: 80%;					
				color: #393939;
				width: 826px;
				margin: 0px 0px 0px 2px;
				padding: 0px;				
				float:left;
				background-color: transparent;
			}
				
													#PBCTextPrint {
													font-size: 75%;
													width: 740px;
													margin: -175px 0px 0px 0px;
													padding: 0 0 25px 0;
													float: left;}					
								
													.PBCTitle {
														font-size: 80%;
														width:540px;
														margin: 0;
														background-color: #ff0000;													
														}
				
	 #PBCFotobanner {
						text-align: center;
						width:340px;
						height: 130px;
						margin: 0px;
						padding: 0px;
						border-left: 1px solid #ffffff;
						border-right: 1px solid #ffffff;
						background-color: #ffffff;
						float:left;}
		

						#PBCFotobannerPrint {visibility: hidden;}
											
						/*#PBCTextBox {	Inhalt - Text							
							text-align:left;
							width: 480px;	
							margin: 0px 0px 0px 8px;
							padding:35px 8px 10px 0px;								
							background-color: transparent;
							float: right;
							}*/	
							
				#PBCTextBox {	/*Inhalt - Text*/								
				text-align:left;
				color: #252525;
				width: 517px;
				height: 22em;	
				margin: 0px 0px 0px 0px;
				padding:25px 8px 10px 8px;								
				background: url("pics/ly_text_bg_2px.jpg");
				background-repeat: repeat-x;
				float: right;
				-moz-opacity: 0.9;
				filter: alpha(opacity=95)
				}
				
				#PBCTextBox1 {	/*Inhalt - Text*/								
				text-align:center;
				width: 517px;
				margin: 0px 0px 0px 0px;
				padding:0px 0px 0px 80px;								
				background-color: transparent;
				float: right;
				-moz-opacity: 0.9;
				filter: alpha(opacity=90);
				}
				
				
				.TextBox{							
						text-align:left;
						width: 480px;	
						margin: 0px 0px 0px 0px;
						padding:0px 0px 0px 0px;								
						background-color: transparent;
						float: left;
						}
				
			.PBCTextBoxLeft {
						text-align:left; 
						margin: 0px;
						padding: 0px 0px 5px 0px;							
						width: 160px;
						background-color: transparent;
						float:left;		
						}
						
				
						/*Impressum, Kontakt*/
			.PBCTextBoxRight {
						text-align:left;							
						margin:0 0 0 0px;
						padding: 0px 0px 0px 0px;
						width: 260px;		
						background-color: transparent;
						float:right;		
						}
		
			.PBCFormBox {text-align:left;
						width: 430px;	
						margin: 0px 0px 0px 0px;
						padding:5px;								
						background-color:#f8f8f8;
						border-top: 1px solid #DCDCDC;
						border-left: 1px solid #DCDCDC;
						border-right: 1px solid #E7E7E7;
						border-bottom: 1px solid #E7E7E7;
						float: left;}	
			.PBCFormBoxLeft {
						font-size: 95%;
						text-align:left;
						padding: 4px 0px 0px 3px;		
						margin: 2px 0px 2px 0px;
						width: 140px;	
						height: 22px;										
						float:left;
						}
			.PBCFormBoxRight {
						width: 280px;					
						background-color: transparent;
						text-align:left;
						padding: 0px 0px 0px 0px;	
						margin: 2px 0px 2px 0px;
						height: 22px;
						float:right;		
					}					
			.BoxLeft {							/*Kontakt*/
						text-align:left;
						padding: 0px 0px 0px 0px;		
						margin: 0px 5px 15px 0px;
						width: 250px;	
						height: 25px;										
						float:left;
						}
			.TextBoxLeft {							/*Anschrift*/
						text-align:left;
						padding: 0px 0px 0px 0px;		
						margin: 0px 5px 15px 0px;
						width: 200px;	
						height: 25px;										
						float:left;
						}
			.TextBoxRight {							/*Kooperationen, Anschrift, Kontakt*/
						width: 250px;					
						background-color: transparent;
						text-align:left;
						padding: 0px 0px 0px 0px;	
						margin: 0px 0px 15px 0px;
						float:right;		
					}
					
			.BoxRight {							/*Pfeil Zurück*/
						width: 30px;					
						background-color: transparent;
						text-align:right;
						padding: 0px 0px 0px 0px;	
						margin: 0px 0px 0px 0px;
						float:right;		
					}
					
/* Inhalt Infobox innerhalb des Contentbereiches-Mitte ----------------------*/
			#PBCTextInfoBox {
			margin: 10px 0 0 0;
			width: 100%;
			background-color: #ffffcc;}

	/* Überschrift der Infobox -------------------*/	
			.PBCTextInfoTitleBox {				
				margin: 0 0 0 0;
				background-color: #f4f4f4;
				border-bottom: 1px solid #d1d1d1;
			}
				.PBCTextInfoTitleText {
					font-weight: normal;					
					margin: 0 0 0 3px;
					padding: 3px;
					color: #666666;
					text-align: left;
					}
			.PBCTextInfoContent {						
				font-size: 100%;
				margin: 0 0 0 0;
				padding: 5px;
				}
			
					/* Box für Rahmen um den Inhalt */
					.PBCTextInfoContentBox {					
					margin: 0px 0px 0px 0px;
					}
					
						/* Inhalt */
						.PBCTextInfoContentText {
						padding: 3px 0px 8px 0px;
						text-align: left;
						color: #000000;
						font-weight: normal;
						}				
							
/* Inhalt Spalte Links --------------------------------------------------------------------------- */ 
			#PBColumnLeft {	
			text-align: left;		
			width: 250px;			
			margin: 30px 0px 0px 0px;
			padding: 0px 0px 0px 19px;
			float: left;
			color: #666666;
			}
						
	
					.PBColumnLeftTitleBox {		
						font-size: 105%;
						color: #999999;
						text-align: right;
						margin: 0px 0px 0px 0px;
						width: 200px;	
						height: 25px;					
						}
					.PBColumnLeftTitleText {
						font-family: Helvetica, Arial, Sans-serif;
						font-size: 95%;
						color: #666666;	
						font-weight: normal;
						text-align: left;
						margin: 0px 0px 0px 0px;
						padding: 0px 4px 0px 0px;	
						width: 200px;									
						}
					.PBColumnLeftContentText {					
					font-weight: normal;
					text-align: left;
					margin: 0px 0px 0px 0px;
					padding: 0px 0px 10px 0px;
					width: 200px;}	
					
					
/*				.PBCInfoContentBox {
					margin:0px 0px 8px 0px;
					padding: 3px;
					border-left: 1px solid #e3e3e3;
					border-right: 1px solid #999999;
					border-bottom: 1px solid #999999;
					position: relative;}				
*/															
					/* Text der Infobox */	
						
/* Inhalt Infobox rechts --------------------------------------------------------------------------- */ 
			#PBCInfoBox {	
			text-align: center;		
			width: 300px;			
			margin: 14px 0px 0px 10px;
			padding: 0px;
			float: left;
			color: #666666;
			}
						
	/*								.PBCInfoContentBoxBorder {
									font-size: 90%;}
	*/
						
					.PBCInfoTitleBox {		
						margin: 0px 0px 5px 0px;
						width: 200px;						
						}
					.PBCInfoTitleText {
						font-size: 100%;
						color: #505050;	
						font-weight: normal;
						text-align: left;
						margin: 0px 0px 0px 0px;
						padding: 0px 4px 0px 0px;	
						width: 200px;									
						}
					
/*				.PBCInfoContentBox {
					margin:0px 0px 8px 0px;
					padding: 3px;
					border-left: 1px solid #e3e3e3;
					border-right: 1px solid #999999;
					border-bottom: 1px solid #999999;
					position: relative;}				
*/															
					/* Text der Infobox */	
					.PBCInfoContentText {					
					font-weight: normal;
					text-align: left;
					margin: 0px 0px 0px 0px;
					padding: 0px 4px 10px 6px;
					width: 240px;}						


					
div.cleaner {clear:both;}
					
/* Page Foot - Seiten-Fuss -------------------------------------------------------------------------- */ 
			#PF {font-size: 75%;	
				text-align: left;				
				margin:0px 0 0px 0;
				padding: 0px;
				width: 100%;
				height: 50px;	
				background: url("pics/ly_foot_bg_2px.jpg");
				background-repeat: repeat-x;
				position: relative;	
				}	
				.PFBottomText {			
				color: #999999;				
				text-align: left;
				margin: 0px 0 0px 310px;
				padding: 10px 0px 0px 0px;
				width: 60em;
				height: 15px;	
				background-color:transparent;
				}	  			
			.PFCopy {				
				color: #cccccc;
				text-align: center;
				margin: 15px 0 0px 335px;
				padding: 2px 0 10px 0px;
				width: 480px;
				height: 15px;					
				background-color:transparent;}
								

h1 {font-family: Verdana, Helvetica, Arial, Sans-serif; font-size: 120%; color: #687697; font-weight: normal; 
letter-spacing: 1px; margin: 0px 0px 10px 0px;}
h2 {font-family: Verdana, Helvetica, Arial, Sans-serif; font-size: 110%; color: #666666; font-weight: normal; 
letter-spacing: 1px; margin: 0px 0px 3px 0px;}
h3 {font-family: Verdana, Helvetica, Arial, Sans-serif; font-size: 100%; color: #5F6778; font-weight: normal; 
margin: 0 0 8px 0px;}
h4 {font-family: Verdana, Arial, Sans-serif; font-size: 105%; color: #5F6778; font-weight: normal; 
margin: 0 0 0px 0px; }
h5 {font-family: Verdana, Helvetica, Arial, Sans-serif; font-size: 90%;  font-weight: normal; letter-spacing: 0px; margin:0px;  }

p.{font-size: 100%;}
p.just {font-size: 100%;text-align: justify}

iframe.frame {width:97%; height:400px; padding: 0px; margin: 0px; font-size: 90%; overflow: auto;}

/* Formulare */
input.form {font-family: Verdana, Arial, Helvetica, Sans-serif; font-size: 90%; background: url("pics/bg_input_1.gif") no-repeat; border: 1px solid #d5d5d5;}
input.formsearch {color: #999999; font-size: 90%; background: url("pics/bg_inputsearch_1.gif") no-repeat; border: 1px solid #d5d5d5;}
textarea.form {font-family: Verdana, Arial, Helvetica, Sans-serif; font-size: 90%; background: url("pics/bg_inputarea_1.gif") no-repeat; border: 1px solid #d5d5d5;}
select.form {font-size: 100%; border: 1px solid #ececec;}
option.option1 {border: 1px solid #ececec;}

/* Links */
a {text-decoration: underline; font-weight: normal; color: #687697;}
a.table {text-decoration: underline; font-weight: normal; color: #687697; font-size: 80%;}
a.boxlink {text-decoration: underline; font-weight: normal; color: #666666;}
a.homelink {text-decoration: underline; font-weight: bold; color: #666666;}
a.foot {text-decoration: none; font-weight: normal; color: #999999;}
a.copy {text-decoration: none; font-weight: normal; color: #cccccc;}
a.back {font-size: 90%; text-decoration: underline; font-weight: normal; color: #000066;margin: 0px 60px 0px 0px;}

/* Listen - m:o,r,u,l */
ul {list-style-image: none; margin: 0px 0px 0px 22px; }
li {margin: 0 0 0px 0px;}
ul.misc {margin: 0 0 3px 17px;}
ul.pdf {list-style-image: url("pics/ico_pdf.gif"); margin: 8px 0 5px 30px; line-height: 18px;}
ul.links {list-style: none; margin: 0px 0px 0px 10px; color: #999999;}
ul.page {margin: 0 0 3px 20px; }
li.page {margin: 0 0 3px 20px; list-style-type: square; color:#6B7074;}
ul.pagesub {margin: 0 0 3px 30px;}
ul.news {margin: 0 0 3px 17px;}
li.news {list-style: url("pics/ico_news.gif"); margin: 0 0 3px 0; color: #666666;}
ul.cat {margin: 0 0 3px 17px;}
li.cat {list-style: url("pics/ico_arrow.gif"); margin: 0 0 3px 0;}
ul.intlink {margin: 0 0 3px 20px;}
li.intlink {list-style: url("pics/ico_arrow.gif"); margin: 0 0 3px 0;}
ul.extlink {margin: 0 0 3px 17px;}
li.extlink {list-style: url("pics/ico_extlink.gif"); margin: 0 0 3px 0; font-color: #999999;}
ul.down {margin: 0 0 3px 17px;}
li.down {list-style-image: url("pics/ico_pdf.gif"); margin: 0 0 3px 0;}
li.downpdf {list-style-image: url("pics/ico_pdf.gif"); margin: 0 0 3px 0;}
ul.check {margin: 0 0 3px 15px;}
li.check {list-style-image: url("pics/ico_check.gif"); margin: 0 0 3px 0;}
ul.lang {list-style: none; margin: 5px 0 0 60px; align: center;}
li.lang {margin: 0px 7px 0px 0px; float: left;}
ul.info {margin: 0 0 3px 17px;}/* Suche */
li.info {list-style: url("pics/ico_info.gif"); margin: 0 0 13px 0;}
ol {margin: 0px 0px 0px 27px;}
ul.PBSubSubNav {margin: 0px 0px 0px 15px;}	
li.PBSubSubNav {margin: 0px 0px 0px 0px; ;}	

ul.rect {margin: 0 0 3px 20px;}
li.rect {list-style: url("pics/ico_arrow.gif"); margin: 0 0 0px 5px;}

/* Span - m:o,r,u,l */
span.sollogo {color: #0000cc; font-weight: normal;}
span.solprod {color: #808080; font-weight: normal;}
span.title {color: #687697; font-weight: normal; font-size: 130%;}
span.title2 {font-family: Verdana, Helvetica, Arial, Sans-serif; font-size: 110%; color: #666666; font-weight: normal; 
letter-spacing: 1px; margin: 0px 0px 3px 0px;}
span.title3 {font-family: Verdana, Helvetica, Arial, Sans-serif; font-size: 100%; color: #5F6778; font-weight: normal; 
margin: 0 0 8px 0px;}
span.content {color: #4b4b4b; text-align: justify;}
span.contentsm {text-align: justify; font-size: 80%;}
span.text {color: #000000; font-weight: normal; font-size: 90%;}
span.text2 {font-family: Arial, Verdana, Helvetica, Sans-serif; color: #666666; font-weight: normal; font-size: 85%;}
 				
div.picleft {margin: 0px; padding: 5px; float: left;}
div.picright {margin: 0px; padding: 5px; float: right;}
div.picbottom {margin: 0px; padding: 5px;}
div.pictop {margin: 0px; padding: 5px;}
div.content {width: 100%; margin: 0px; padding: 0px;}
div.contentleft {width: 265px; margin: 0px 10px 0px 0px; padding: 0px; float: left;}
div.contentright {width: 265px; margin: 0px; padding: 0px;}
div.contenthometeaser {border-left: 1px solid #0000cc; font-family: Helvetica, Tahoma, Arial, Sans-serif; font-size: 110%; color: #0000CC; font-weight: normal; letter-spacing: 1px; margin: 10px 0px 0px 0px; padding: 3px 3px 10px 3px;}

/* Tabellen */
table {font-size:95%;  }
table.thead {margin: 0 0 1px 0;
width:100%; 
background-image: url("pics/ly_bbox.jpg");
border-top: 1px solid #DCDCDC;
border-left: 1px solid #DCDCDC;
border-right: 1px solid #E7E7E7;
border-bottom: 1px solid #E7E7E7;}
td.thead {color: #6E6E6E; font-size: 70%; font-weight: bold;}
table.standard {font-size:101%;  }
td {text-align: left; font-weight: normal;padding: 3px 0 2px 5px;}
td.title {font-weight: bold; color: #ff9900; }
td.title2 {color: #ff0000; font-weight: normal;}
td.content {text-align: left; font-size: 70%; font-weight: normal;}
td.content2 {text-align: left; font-size: 200%; font-weight: normal;}
td.contentc {text-align: center; font-size: 70%; font-weight: normal;}
td.cat {font-size: 70%; font-weight:bold; background-color: #F5F5F5; border-style: none; border-width: 1px; border-color: #000000;}
td.catr {font-size: 70%; font-weight:bold; background-color: #F5F5F5; border-style: none; border-width: 1px; border-color: #000000; text-align:right;}
td.entry {font-size: 70%; font-weight: normal; background-color: #F8F8F8; border-style: none; border-width: 1px; border-color: #000000;}
td.line {height:2px; border-bottom: 1px solid #DCDCDC;}
td.head {color: #ffffff; font-size: 70%; font-weight: bold; background-color: #0033CC;}
th.cat {text-align:left; font-size: 70%; font-weight:bold; background-color: #F5F5F5;}

/* Linie - m:o,r,u,l */
hr.page {width: 98%; text-align: left; color: #e0e0e0; border-style: solid; margin: 0px 0px 0px 0px;}
hr.title2 {width: 50%; color: #cccccc; border-style:solid; margin: 50px 0px 0px 0px;}
/* hr {width: 60%; color: #DFE4F2; border-style: dashed;} */