body {
    margin: 0 auto;
    font-size: 11px;
    line-height: 16px;
    letter-spacing: 0px;
    background-color: #ffffff;
    width: 788px;
    text-align: center;
    font-family: Arial, Helvetica, sans-serif;
    color: #000000;
}

.formtable {
    margin:0;
    padding:0;
}
.formtable tr td {
    margin:0;
    padding:2px;
    height: 10px;
    line-height: 10px;
}
.formtable tr td input {
    margin:0;
    padding:0px;
    margin-right: 10px;
    height: 14px;
    line-height: 10px;
}

.formtable tr td p {
    margin:0;
    padding:0;
    line-height: 14px;
}

.formtable tr td input.button {
height: 22px;
}


div {
/*    border: 1px solid green;*/
}

a {
    color: #000000;
    text-decoration: none ;
    cursor: pointer;
}

a:visited {
    color: #000000;
    text-decoration: none;
}

a:active {
    color: #000000;
    text-decoration: none;
}

a:hover {
    color: #000000;
    text-decoration: none ;
    cursor: pointer;
}

.text a:link,
.text a:visited {
color: #AA0303;
}

img {
    border: 0;
}

ul {
    list-style: none;
}
li {
    padding: 3px 15px 3px 15px;    
}
br.clear {
    clear: both;
     line-height: 0px; 
    display: block;    
/*    border:1px solid blue;*/
}

#container {
  margin: 0 auto;
  padding-top: 0px;
  width: 740px;
/*  border:1px solid blue;
  background-image:url(../pics/bg_kachel.gif);*/
}

/*
handicapped
----------------------------------------------- */
.hide {
    display: none;
}
.nichtda {
    display: none;
}
/*
text css
----------------------------------------------- */
h1,h2,h3,h4,p,ul,ol,li,div,td,th,address,blockquote,nobr,b,i {
    font-family: Arial, Helvetica, sans-serif; 
}

h1 {
    font-size:21px;
    line-height:21px;
    margin-top:30px;
    margin-bottom:18px; 
}


h2 {
    font-size:14px;
    line-height:21px;
    margin-top:30px;
    margin-bottom: 0px; 
}

h3 { font-size:16px; }

h4 { font-size:12px; }

h5 { font-size:10px; }

h6 { font-size:9px; }

.blackbrutsche {
    font-family: Arial, Helvetica, sans-serif;
    color: #000000;
    font-size: 21px;
}

.rotH1 {
    color: #AA0303;
    font-size: 21px;
}

.rotH3 {
    color: #AA0303;
    font-size: 16px;
}


.rotH6 {
    color: #AA0303;
    font-size: 9px;
}
.grauH6 {
    color: #666666;
    font-size: 9px;
}
.rot {
    color: #AA0303;
}

.roter_hg {
    background-color:#AA0303;
}

a.link_rot, a:visited.link_rot {
    color: #AA0303;
    text-decoration: none ;
    cursor: pointer;
}

/*
format
----------------------------------------------- */
#top, #top_abstand, #top_headline, #top_menu {
/*    border:1px solid green;*/
}
#top {

    height: 100px;
    text-align: center;
    background-image: url(../images/brutsche2008_head_bg.jpg);
    background-repeat: no-repeat;
}
#top_sonne {
    height: 100px;
}
#top_abstand {
    height: 26px;
}
#top_headline {
    padding-top: 5px;
    height: 45px;
}
#top_menu {
    height: 24px;
    text-align: center;
}
#top_menu table {
    margin-left: 160px;
    _margin-left: 36px;
    width: 400px;
}

#top_strich {
}
#content {
    width: 740px;
    height: 100%;
    background-image: url(../images/hg_quer.gif);
    background-repeat: repeat-y;
}
#content_left {
    width: 159px;
    float: left;
    height: 100%;
    background-color: #F2F2F2;
/*    border:1px solid green;    */
}
#sub_left {
    text-align: left;
}
#steuer {
    width: 100px;
    height: 240px;
    display: block;
}

/*
tabellen-design und ausrichtung
----------------------------------------------- */

#div_table {
    margin-top: 50px;
    line-height: 25px;
    font-size: 14px;
    color: #FFFFFF;
    width: 116px;
    height: 96px;
    background-color: #d40000;
    border: 1px solid black;
}
.floatleft{
    width: 22px;
    height: 23px;
    float: left;
    background-image: url(../images/mini_sun.gif);
    background-repeat: no-repeat;
    border-top: 1px solid black;
    border-right: 1px solid black;
}
.forcell_active{
    float: left;
    line-height: 20px;
    font-size: 12px;
    color: #FFFFFF;
    padding-left: 0px;    
    vertical-align: middle;
    width: 86px;
    height: 23px;
    background-color: #CCCCCC;
    border-top: 1px solid black;
}
#div_table .forcell_normal{
    float: left;
    font-size: 12px;    
    color: #333333;
    line-height: 20px;
    padding-left: 0px;    
    vertical-align: middle;
    width: 88px;
    height: 23px;
    background-color: #CCCCCC;
    border-top: 1px solid black;
}
#sub_left_table .rand {
    border: 1px solid black;
}
#sub_left_table td {
    color: #000000;
    background-color: #D40000;
}
.bolder {
    font-weight: bold;
}
/*
content-bereich
----------------------------------------------- */

#content_middle {
    width: 394px;
    _width: 395px;    
    height: 100%;
    _height: 400px;
    float: left;
    text-align: left;
    background-color: #FFFFFF;
    padding: 20px 10px 10px 10px;
}
#content_middle_leistungen {
    width: 394px;
    _width: 395px;    
    height: 100%;
    _height: 400px;
    float: left;
    text-align: left;
    background-color: #FFFFFF;
    padding: 20px 10px 10px 10px;
}

#content_middle ul,
#content_middle_leistungen ul {
    margin:0;
    padding:0;
}


#content_middle li {
    margin-top: 5px;
    list-style-type: none;
    border: 1px solid #CCCCCC;
    margin:0;
    margin-bottom: 20px;
    background: url(../images/li_bg_verlauf.jpg);
    background-repeat: repeat-y;
}

#content_middle_leistungen li {
    margin-top: 5px;
    list-style-type: none;
    border: 1px solid #CCCCCC;
    margin:0;
    margin-bottom: 20px;
}


.rot_schwarze_liste li strong{
    color: #AA0303;
}

.rot_schwarze_liste li {
    color: #000000;
}

.ansprech-abstand {
    height: 30px;
}

p.normal b {
font-size: 12px;
}
p.normal a {
}

.hinueber {
font-weight: bold;
color: #AA0303;
}

.hinweis {
color: #AA0303;
}


/* ------------------------- */


.steuerberatung {
    padding: 30px 10px 30px 120px;
    background-image: url(http://www.brutsche-kollegen.de/images/brutsche-steuerberatung-ste.jpg);
}

.wirtschaftspruefung {
    padding: 30px 10px 30px 120px;
    background-image: url(http://www.brutsche-kollegen.de/images/brutsche-wirtschaftsberatun.jpg);
}

.buchfuehrung {
    padding: 30px 10px 30px 120px;
    background-image: url(http://www.brutsche-kollegen.de/images/brutsche-buchhaltung.jpg);
}
.rechtsberatung {
    padding: 30px 10px 30px 120px;
    background-image: url(http://www.brutsche-kollegen.de/images/brutsche-rechtsberatung.jpg);
    background-position: 0px -35px;
}
.unternehmensberatung {
    padding: 30px 10px 30px 120px;
    background-image: url(http://www.brutsche-kollegen.de/images/recht-wirtschaftsberatung.jpg);
    background-position: 0px 0px;
}
.sanierungsberatung {
    padding: 30px 10px 30px 120px;
    background-image: url(http://www.brutsche-kollegen.de/images/brutsche-steuerstrafrecht.jpg);
    background-position: 0px -15px;
}
.sanierungsberatung {
    padding: 30px 10px 30px 120px;
    background-image: url(http://www.brutsche-kollegen.de/images/sanierungsberatung-esslinge.jpg);
}
.steuerstrafrecht {
    padding: 30px 10px 30px 120px;
    background-image: url(http://www.brutsche-kollegen.de/images/brutsche-steuerstrafrecht.jpg);
}
/* ------------------------- */

.bloeckle {
    border: 1px solid #CCCCCC;
    padding: 3px 3px 3px 3px;
}

#content_right {
    width: 166px;
    float: left;
    background-color: #F2F2F2;
    text-align: left;
    padding: 0px 0px 0px 0px;
}

#content_right img {
    margin-top: 54px;
    margin-bottom: 0px;
}

.text-adressblock {
    background-color: #EAEAEA;
    padding: 10px 0px 10px 10px;
    margin-bottom: 20px;
}


.text {
    text-align: justify;
}

.text ul li {
    margin: 15px;
    text-align: justify;
}

.anfahrt a, .anfahrt a:visited {
    color: #AA0303;
}

.zitat {
    font-size: 21px;
    color: #D40000;
    line-height: 21px;
    font-weight: bold;
}

#bottom {
    width: 740px;
    height: 20px;
    font-size: 11px;
    background-color: #AA0303;
    color: #FFFFFF;
	margin-bottom: 10px;
	padding-top: 3px;
}
#bottom a {
    color: #FFFFFF;
}

.grey a{
    color: #666666;
}

.head_ueberschrift,
.head_ueberschrift a,
.head_ueberschrift a:visited {
    font-family: Georgia, "Times New Roman", Times, serif;
    font-size: 30px;
    letter-spacing: 0.1em;
    line-height: 25px;
    color: #FFFFFF;
}
.head_menu {
    text-align: center;
    font-size: 16px;
    color: #FFCCCC;
    vertical-align: bottom;
}
.head_menu_active {
    text-align: center;
    font-size: 16px;
    color: #D40000;
/*    background-color:#FFFFFF;    */
}

.headline {
    line-height: 52px;
}

/* NAVI ---------------------------------------------------------*/
#top_menu td {
    color: #FFFFFF;
    font-size: 14px;
    font-family: Georgia, "Times New Roman", Times, serif;
    padding-right: 45px;
    text-decoration: none;
    text-transform: uppercase;
}
div #top_menu table tbody tr td a,
div #top_menu table tbody tr td a:link,
div #top_menu table tbody tr td a:visited {
    color: #DDDDDD;
    font-size: 14px;
    font-family: Georgia, "Times New Roman", Times, serif;
    text-decoration: underline;
}

a.active-navi {
    color: #FFFFFF !important;
    text-decoration: none !important;
}


div #top_menu table tbody tr td a:hover {
color: #FFFFFF;
}
/* subnavi --------------------------------------------------------*/
#div_table a {
    display: block;
    color: #000000;
    text-decoration: none ;
    font-family: Arial, Helvetica, sans-serif;
    font-size: 11px;
    width: 86px;
    height: 21px;
    padding-left: 3px;
}

#div_table a:visited {
    color: #000000;
    text-decoration: none;
}

#div_table a:active {
    color: #000000;
    text-decoration: none;
}


#div_table a:hover {
    color: #000000;
    text-decoration: none ;
    font-family: Arial, Helvetica, sans-serif;
    font-size: 11px;
}

#div_table td {
    color: #009F00;
    text-decoration: none ;
}

/* subnavi left -------------------------------------*/

#div_table_left {
    float: left;
    margin-top: 16px;
    line-height: 14px;
    font-family: Arial, Helvetica, sans-serif;
    font-size: 12px;
    color: #FFFFFF;
    padding-top: 33px;
}
#div_table_left h3 {
    display: none;
}

#div_table_left ul {
    margin: 0px 0px 0px 0px;
    text-align: left;
    padding: 0px;
}

#div_table_left li {
    background-image: url(../images/list-icon.gif);
    background-repeat: no-repeat;
    background-position: 8px 5px;
    padding-bottom: 12px;
    color: #AA0303;
    font-weight: bold;
} 


#div_table_left li a,
#div_table_left li a:link,
#div_table_left li a:visited {
    font-weight: normal;
    color: #AA0303;
    line-height: 14px;
}
#div_table_left li a:hover {
}

#div_table_left li.active{
}

#div_table_left li.activedouble{
}

#div_table_left li.activetripple{
}

/* subnavi right -------------------------------------*/
#blindgif {
    float:left;
}

#div_table_right {
    float: right;
    margin-top: 50px;
    line-height: 21px;
    font-size: 11px;
    color: #FFFFFF;
    width: 132px;
    _width: 110px;
    background-color: #CCCCCC;
}
#div_table_right h3 {
    text-align: left;
    width: 125px;
    font-size: 14px;
    padding-left: 5px;
    margin: 0px;
    border: 1px solid black;
}

#div_table_right ul {
    margin: 0px 0px 0px 0px;
    text-align: left;
    padding: 0px;
}

#div_table_right li {
    display: block;
    width: 107px;
    _width: 107px;
    height: 23px;
    _height: 18px;    
    padding: 0px 0px 0px 23px;
    margin: 0px;
    background-color: #F2F2F2;
    border-left: 1px solid black;    
    border-right: 1px solid black;
    border-bottom: 1px solid black;    
    background-image: url(../images/mini_sun_grey.gif);
    background-repeat: no-repeat;
} 
#div_table_right li a {
    height: 21px;
    _height: 18px;    
    display: block;
    margin: 0px;
    padding: 0px;
    border-top: 1px solid #F2F2F2;
    border-right: 1px solid #F2F2F2;    
    border-bottom: 1px solid #F2F2F2;
    border-left:1px solid #F2F2F2;    
}
#div_table_right li a:hover {
    color: #000000;
    background-color: #CCCCCC;
    display: block;
    margin: 0px;
    padding: 0px;    
    border-top: 1px solid #F2F2F2;
    border-right: 1px solid #999999;    
    border-bottom: 1px solid #999999;
    border-left: 1px solid #F2F2F2;        
}

.ansprechpartner table tr td {
    border: 0px solid #CCCCCC;
    margin: 5px 0px 5px 0px;
}

.ansprechpartner img {
    padding: 6px;
}