body,div,td,th,p,input,select,textarea,button {font-family:arial,verdana,sans-serif; font-size:15px; color:#000;}
body,div,h1,h2,p,address, blockquote,ul,li,dl,dt,dd {padding:0; margin:0;}
body {background:#f1f1e9;}
div.blocks-top {position:absolute; top:0; left:41px;}
div.blocks-left {position:absolute; left:0; top:340px;}
div.blocks-top div {background:#fff; width:12px; height:25px; margin-right:4px; float:left;}
div.blocks-left div {background:#fff; height:12px; width:35px; margin-top:4px;}
div.frame1 {position:absolute; top:0px; left:0px; width:770px; background:#8e8e7e url(../img/shadow-r.png) right repeat-y;}
div.frame2 {border-left:6px solid #27766d; border-top:6px solid #27766d; padding:5px 10px; background:#fff; margin:30px 20px 0 40px;}
div.frame2 {width:684px;}
div.bshadow {height:20px; background:url(../img/shadow-b.png) repeat-x;}
div.bshadow div {height:20px; width:20px; background:url(../img/shadow-e.png); margin:0 0 0 auto;}
hr {display:none;}
.cfix {clear:both;}
a {text-decoration:none;}
h1 {background:url(../img/logo.png) no-repeat; background-position:top right; width:100%; height:70px; border-bottom:1px solid #27766d; margin:5px 0 2px 0;}
h1 span {display:none;}
ul.titel {background:red; width:300px; list-style-type:none; position:absolute; top:45px; left:55px; height:60px; padding:5px 0 0 0; background: no-repeat; overflow:hidden;}
ul.titel li {color:#a5cbc7; font-size:14px; font-style:italic; font-weight:bold;line-height:17px; padding-left:110px;}
#mmen {background:#f8f8f8; width:684px;}
#mmen ul {list-style-type:none; float:right;}
#mmen li {float:left; padding:0 5px; border-left:1px solid #ddc; font-weight:bold; margin:0; font-size:110%;}
#mmen li em {font-style:normal; color:#27766d;}
#mmen li a {color:#8e8e7e;}
#mmen li a:hover {color:#62899b; text-decoration:underline;}
#mmen li.first {border-left:none;}
#mmen li.impressum {position:absolute; right:25px; top:1px; font-size:11px; font-weight:normal; border:none;}
#mmen li.impressum a {padding:0 2px; color:#fff;}
#mmen li.impressum em {padding:0 2px; background:#fff;}
#mmen li.mandanten {position:absolute; right:100px; top:1px; font-size:11px; font-weight:normal; border:none;}
#mmen li.mandanten a {padding:0 2px; color:#fff;}
#mmen li.mandanten em {padding:0 2px; background:#fff;}
#mmen li.home {position:absolute; left:359px; top:45px; width:300px; font-size:0; color:#f00; border:none;}
#mmen li.home a {color:#fff; display:block; width:100%; height:60px;}
#mmen li.home em {display:none;}
#mmen hr {background:red;}
#smen {}
#smen ul {list-style-type:none; float:right;}
#smen li {float:left; padding:2px 5px 0 5px; border-left:1px dashed #ddc; font-size:85%; font-style:italic;}
#smen li em {font-style:italic; color:#27766d;}
#smen li a {color:#8e8e7e;}
#smen li a:hover {color:#62899b; text-decoration:underline;}
#smen li.first {border-left:none;}
#smen hr {background:green;}
#text {clear:both; padding-top:30px; min-height:300px; line-height:130%;}
#text .clr {clear:both;}
#text a {color:#62899b;}
#text a:visited {color:#8e8e7e;}
#text a:hover {color:#ec9638; text-decoration:underline;}
#text em {color:#27766d; font-style:normal; font-weight:normal;}
#text h2 {margin:16px 4px 8px 4px; padding-top:3px; font-size:110%; color:#333; border-top:1px dashed #e8e8e8;}
#text h2.first {margin-top:0; border-top:none; padding-top:0;}
#text h3 {margin:10px 4px; font-size:100%; color:#333; font-style:italic;}
#text p {margin:8px 4px; text-align:justify;}
#text div.img {float:right; padding:4px 0 0 0px; border-left:20px solid #fff;}
#text dl {margin:0;}
#text dt {margin:8px 4px 2px 4px; font-weight:normal; font-style:italic; color:#777;}
#text dd {margin:2px 4px 8px 28px;}
#text ul {margin:8px 0; list-style-type:disc;}
#text ul li {padding:0; margin:6px 0 6px 1.6em;}
#text ul.num {list-style-type:decimal;}
#text ul.num li {padding:0; margin:4px 0 4px 1.9em;}
#text blockquote {margin:20px 4px 8px 4px; padding-left:26px; font-size:75%; font-style:italic;}
#text blockquote div {width:100px; height:1px; border-top:1px dashed #888;}
#text blockquote p {margin:0; padding:0;}
#text div.impressum label {color:#666; padding-right:6px; font-style:italic;}
#text form {margin:0; padding:0;}
#text form input,#text form textarea {border:1px solid #a5cbc7; background:#fafffe; padding:0 2px;}
#text form select {border:1px solid #a5cbc7; background:#fafffe; padding:0;}
#text form button,#text form input.but {background:#ddecea; border:1px solid #a5cbc7; padding:0 4px;}
#text form button:hover {color:#27766d;}
#text form input[readonly],#text form select[readonly],#text form textarea[readonly] {color:#aaa; background:#fafafa; border:1px solid #ccc;}
#text form label.err {color:#800;}
#text form input.err,#text form select.err,#text form textarea.err {border-color:#800;}
#text div.teambox table {width:100%; empty-cells:show; border-collapse:collapse;}
#text div.teambox th {text-align:right; color:#aaa; padding:1px 10px 0 0; font-weight:normal; font-style:italic; vertical-align:top; border:none; white-space:nowrap;}
#text div.teambox th.hd {font-weight:bold; text-align:left; padding:24px 2px 0 2px;}
#text div.teambox input {width:370px;}
#text div.teambox input.plz {width:55px; margin-right:8px;}
#text div.teambox input.ort {width:300px;}
#text div.teambox input.nam {width:300px;}
#text div.teambox select {width:60px; margin-right:8px;}
#text div.teambox textarea {width:370px; height:100px;}
#text div.teambox td {padding:2px 0px; vertical-align:top; border:none; white-space:nowrap;}
#text div.teambox td.img {text-align:right;}
#text div.teambox td.team {background:#f8f8f8; width:370px; padding:2px 5px;}
#text div.teambox td.but {vertical-align:bottom; padding:0 0 1px 8px;}
#text div.teambox em {padding-left:6px;}
#text div.teambox p {margin:4px 0 0 0; padding:2px 0; color:#27766d; font-weight:normal; font-style:normal;}
#webde {margin-left:40px;}
#webde h2 {background:url(../img/webde.oben.png) no-repeat; border:none; padding:14px 0 0 20px; height:29px; margin:0;}
#webde form {border-left:1px solid #ced4da; border-right:1px solid #ced4da; width:598px;}
#webde div.start {float:left; width:299px; padding-bottom:8px;}
#webde div.start h3 {background:url(../img/webde.start.png) no-repeat; border:none; padding:11px 0 0 35px; height:32px; margin:0;}
#webde div.ziel {float:left; width:299px; padding-bottom:8px;}
#webde div.ziel h3 {background:url(../img/webde.ziel.png) no-repeat; border:none; padding:11px 0 0 35px; height:32px; margin:0;}
#webde div.bottom {background:url(../img/webde.unten.png) no-repeat; width:600px; height:5px; clear:both;}
#webde address {font-style:normal;}
#webde div.send {width:100%; text-align:center; clear:both; border-top:1px solid #ced4da; padding-top:6px;}
#webde input.str {width:226px; margin:5px 5px 0 10px;}
#webde input.plz {vertical-align:top; width:47px; margin:5px 5px 0 10px;}
#webde input.ort {width:164px; margin-top:5px;}
#webde select {width:232px; margin:5px 9px 0 10px;}
#text table.idx {margin:25px 0 0 50px;}
#text table.idx td {padding:0;}
#text table.idx th {font-style:italic; color:#666; text-align:left; font-weight:normal; padding-right:8px;}
#text table.idx td {padding:0;}
#text table.idx td.img {padding:4px 14px 0 0;}
#text table.idx th.hd {padding-top:10px; font-weight:bold;}
#text table.idx td.bot {padding-bottom:14px;}
#text div.anfahrt {position:absolute; padding:1px 2px;}
#text div.anfahrt-norma {left:460px; top:600px; background:#fff;}
#text div.anfahrt-rathaus {left:255px; top:625px; width:175px;}
#text div.anfahrt-raiffeisen {left:355px; top:680px; width:150px;}
#text div.anfahrt-finden {left:180px; top:1060px;}
#text div.anschrift-iplan {margin-top:40px; text-align:center;}
#text div.anschrift-iplan img {border:none;}
#text h2.idx {font-size:130%; color:#444;}
#footer {clear:both; padding-top:6px; margin:20px 0 5px 0; border-top:1px solid #000;}
#footer address {text-align:center; color:#888; font-size:80%; font-style:italic; line-height:135%;}
#footer span {padding:0 4px;}
#footer div.datev {width:38px; height:38px; float:right; background:url(../img/datev-mitglied.png) no-repeat;}
#footer div.datev span {display:none;}
#memb table.list {border-spacing:0; border-collapse:collapse;}
#memb table.list th {padding:0 10px; border:1px solid #eee; font-weight:normal; font-size:75%; color:#a5cbc7; background:#fafafa;}
#memb table.list td {padding:4px 6px; border-top:1px solid #eee; border-bottom:1px solid #eee; vertical-align:top; line-height:100%;}
#memb table.list td.left {border-left:1px solid #eee;}
#memb table.list td.right {border-right:1px solid #eee;}
#memb table.list td.empty {font-weight:bold; font-size:150%; padding:30px 40px; color:#ccc;}
#memb table.list td.num {color:#a5cbc7; font-size:75%; text-align:center; padding-top:6px;}
#memb table.list td.date {color:#aaa;}
#memb table.list td.titel {}
#memb table.list td.bytes {text-align:right;}
#memb table.list td.but {padding:1px 2px;}
#memb table.list input.del {padding:0 2px; font-weight:bold; color:#c44;}
#memb table.list input.dwl {padding:0 2px; font-weight:bold; color:#27766d;}
#memb fieldset {margin:12px 0; padding:8px 0 0 0; border:none; border-top:1px solid #999;}
#memb div.menu {margin-bottom:12px; border-bottom:1px solid #999;}
#memb div.menu input.menu {background:#ddecea; color:#666; border:1px solid #a5cbc7; border-bottom:none; padding:0 4px; margin-left:4px;}
#memb div.menu input.msel {background:#f8e0be; color:#000;}
#memb div.menu input.mlog {margin-left:12px; font-style:italic;}
#memb div.menu input.menu:hover {color:#ef9e45;}
#memb form.login table {border:1px solid #ccc; margin:30px auto;}
#memb form.login th {padding:2px 6px; text-align:left; color:#666; border-bottom:1px solid #ccc; background:#fafafa;}
#memb form.login td {padding:4px 6px;}
#memb form.login td.send {text-align:right; border-top:1px solid #ccc;}
#memb form.login label {}
#memb form.login td.cookie {text-align:center; font-size:90%; border-top:1px solid #ccc;}
#memb form.files table.inp {margin:12px 0; padding:8px 0 0 0; border:none; border-top:1px solid #999;}
#memb form.files table.inp td {vertical-align:top; padding:1px 8px 1px 0;}
#memb form.files table .txt {width:400px}
#memb form.files textarea {height:100px}
#memb form.files p {margin:3px 0; padding:0; font-size:75%; line-height:100%; font-style:italic; color:#666;}
ul.top-index {background-image:url(../img/top.index.jpeg);}
ul.top-philosophie {background-image:url(../img/top.philosophie.jpeg);}
ul.top-kanzlei {background-image:url(../img/top.kanzlei.jpeg);}
ul.top-leistungen {background-image:url(../img/top.leistungen.jpeg);}
ul.top-unternehmer-ueberblick {background-image:url(../img/top.unternehmer-ueberblick.jpeg);}
ul.top-unternehmer-controlling {background-image:url(../img/top.unternehmer-controlling.jpeg);}
ul.top-unternehmer-rating {background-image:url(../img/top.unternehmer-rating.jpeg);}
ul.top-unternehmer-buchhaltung {background-image:url(../img/top.unternehmer-buchhaltung.jpeg);}
ul.top-unternehmer-existenzgruendung {background-image:url(../img/top.unternehmer-existenzgruendung.jpeg);}
ul.top-team-albert-ludwig {background-image:url(../img/top.team-albert_ludwig.jpeg);}
ul.top-team-elisabeth-ludwig {background-image:url(../img/top.team-elisabeth_ludwig.jpeg);}
ul.top-team-patrik-ludwig {background-image:url(../img/top.team-patrik_ludwig.jpeg);}
ul.top-team-verena-bosl {background-image:url(../img/top.team-verena_bosl.jpeg);}
ul.top-team-simone-hiltner {background-image:url(../img/top.team-simone_hiltner.jpeg);}
ul.top-team-karin-markl {background-image:url(../img/top.team-karin_markl.jpeg);}
ul.top-team-andrea-nerl {background-image:url(../img/top.team-andrea_nerl.jpeg);}
ul.top-team-alexandra-nickl {background-image:url(../img/top.team-alexandra_nickl.jpeg);}
ul.top-team-ingrid-schoen {background-image:url(../img/top.team-ingrid_schoen.jpeg);}
ul.top-team-sabrina-veits {background-image:url(../img/top.team-sabrina_veits.jpeg);}
ul.top-team-sonja-wabner {background-image:url(../img/top.team-sonja_wabner.jpeg);}
ul.top-kontakt-anfahrtsplan {background-image:url(../img/top.kontakt-anfahrtsplan.jpeg);}
ul.top-kontakt-formular {background-image:url(../img/top.kontakt-formular.jpeg);}
ul.top-kontakt-anschrift {background-image:url(../img/top.kontakt-anschrift.jpeg);}
ul.top-mandantenbereich {background-image:url(../img/top.mandantenbereich.jpeg);}
ul.top-impressum {background-image:url(../img/top.impressum.jpeg);}