/* Johanson & Yao */

body, div, table, tr, td, ul, ol, li {margin:0; padding:0;}
body {background:#011f41 url(/images/body-bground.gif) repeat-x left top; font:100%/150% Arial, sans-serif; color:#333;}

/*
h2 {font-size:30px;}
h3 {font:normal 1.125em/1.375em Arial, sans-serif; color:#013e7f;}
h4 {font:normal 1em/1.25em Arial, sans-serif; margin-bottom:0; padding-bottom:0;}
h5 {text-transform:uppercase; background:transparent; margin:0 0 10px; font-size:20px;}
h6 {font:bold .875em/1em Arial, sans-serif; margin:12px 0 8px;}
*/

h2 {font:normal 1.375em/1.5em Arial, sans-serif; font-weight:bold; margin:0 0 15px; color:#013e7f;}
h3 {font:normal 1.125em/1.375em Arial, sans-serif; color:#013e7f; margin:0 0 15px;}
h4, h6 {font:bold .875em/1.3em Arial, sans-serif; margin:0 0 15px;}
h5 {text-transform:uppercase; background:transparent; margin:0 0 15px; font-size:1.125em;}

blockquote { font-size: 13px; font-style: italic; color: gray; }	

.clear {clear:both;}
.float-left {float:left; margin:0 25px 25px 0;}
.float-right {float:right; margin:0 0 25px 25px;}
.image-caption img {border:1px solid #003e7e;}
.image-caption p {font-size: .9em; display: block; color:#ededed; line-height:1.5em; padding-bottom:.6em;}
.email {background:url(../images/email.gif) no-repeat left top; padding-left:22px;}
#container {width:936px; margin:auto;}
a img {border:none;}
#content-inner #primary-content .disclaimer {font-style:italic; font-size:.7em; border-top:1px solid #ededed; padding:20px 0 0; margin:30px 0 0; color:#8f8f8f;}
#content-inner .disclaimer {font-style:italic; font-size:.7em; border-top:1px solid #ededed; padding:20px 0 0; margin:30px 25px; color:#8f8f8f;}
.padding-top-1 {padding-top:1em;}
.padding-top-2 {padding-top:2em;}
.bottom {padding-bottom:0!important; margin-bottom:0!important;}
#primary-content p.helper-text {text-transform:uppercase; font-weight:bold; font-size:.6em; letter-spacing:1px; color:#999;}

/* home-page */

#home #header {height:146px; background:url(/images/header-bground-hm.gif) no-repeat right top; float:left; width:936px; position:relative;}
#home #header #client-login {color:#000000; font-family:Arial,sans-serif; font-size:0.75em; font-size-adjust:none; font-stretch:normal; font-style:normal; font-variant:normal; font-weight:normal; line-height:normal; position:absolute; left:505px; top:52px;}
#home #header #client-login a {color:#000; text-decoration:none; font-weight:bold; padding:0;}
#home #header #client-login a:hover, #header #client-login a:active {text-decoration:underline;}
#home #branding {height:181px; background:url(/images/logo-hm2.gif) no-repeat left top; float:left; clear:both; width:936px;}
#bkr {display:none;}
#home #branding #bkr {display:block; float:left; margin:-39px 0 0 615px; text-align:center; width:260px;}
#home #branding #bkr img {border:0px none; margin:0 auto;}
#home #branding #bkr h4 {font-size:0.75em; line-height:1.37em; margin: 0 0 3px 0; text-align:center; text-indent:0; font-weight:normal;}
#home #branding #bkr h4,
#home #branding #bkr h4 a {color:#003366; text-decoration:none;}
#home-images {float:right; width:450px; margin:20px 0 40px;}
#home-images img {border:1px solid #23568d; float:right;}
#testimonials-container {width:400px; height:380px; float:left; clear:left; color:#fff; margin-top:20px;}
#testimonials {font:normal .6875em/1.5em Verdana, sans-serif;}
#testimonials p.quote {padding-left:25px;}
#testimonials p.person-quoted {font:bold 1em/1.5em Lucida Grande, Arial, sans serif; text-align:right;}
#testimonials span.organization {text-transform:uppercase; font-weight:normal; font-size:.875em;}

/* header */
#header {height:50px; background:url(/images/header-bground.gif) no-repeat right bottom; float:left; width:936px;}
#branding {height:110px; background:url(http://www.jyac.com/images/logo.gif) no-repeat left top; float:left; clear:both; width:936px;}
#branding h1 {text-indent:-9000px;}
#branding h4 {text-indent:-9000px;}
#branding #print-logo {visibility:hidden;}

/* main-nav */
#home #main-nav {margin-top:100px; float:left; clear:right; width:936px;}
#main-nav {margin-top:10px; float:left; clear:both; width:936px;}
#main-nav ul {float:left; clear:both; padding-left:20px;}
#home #main-nav ul {padding-left:0;}
#main-nav ul li {float:left; display:block;}
#main-nav ul li a {display:block; padding:5px 10px; color:#fff; font:.75em Lucida Grande, Arial, sans-serif; text-transform:uppercase; text-decoration:none; letter-spacing:1px;}
#main-nav ul li a:hover, #main-nav ul li a:active {background-color:#011f41;}

/* content */
#content-outer {background:#fff url(/images/content-outer-bground.gif) no-repeat left top; clear:left; float:left; width:936px;}
#content-inner {background:transparent url(/images/content-inner-bground.gif) no-repeat left bottom; float:left; padding:15px 0 45px; width:100%;}
#primary-content {float:left; width:575px; padding:20px 0 0 25px;}
#primary-content p {font-size:.8125em; line-height:1.8em; margin-top:.15em;}
#primary-content a {color:#003e7e; text-decoration:none; border-bottom:1px dotted #d2d2d2;}
#primary-content a:active {border-bottom:1px solid #003e7e;}
#primary-content a:hover {border-bottom:1px solid #333;}
#secondary-content {float:right; width:300px; padding:25px 15px 0 0;}
/*** list level one ***/
#primary-content ul, #secondary-content ul {margin-bottom:10px;}
#primary-content li, #secondary-content li {font-size:0.8125em; list-style:none; padding-left:20px; background-image:url(/images/bullet.gif); background-repeat:no-repeat; background-position:4px 8px;}
/*** list level two ***/
#primary-content ul li ul, #secondary-content ul li ul {margin-bottom:0px;}
#primary-content ul li ul li, #secondary-content ul li ul li {list-style:disc; padding-left:0px; background-image:none; list-style-position: inside; font-size:1em;}
#primary-content ul li ul li a, #secondary-content ul li ul li a {color:#333;}
a#top {font-size:0.5em;}

/* our team */
#secondary-content #teams {width: 100%; font-size:.8125em; line-height:1.8em; margin: 20px 0 0 0;}
#secondary-content #teams #team {color:#00FF00;}
#secondary-content #teams img {display:block; clear:both; border:1px solid #666666;}
#secondary-content a {color:#003e7e; text-decoration:none; border-bottom:1px dotted #d2d2d2;}
#secondary-content a:active {border-bottom:1px solid #003e7e;}
#secondary-content a:hover {border-bottom:1px solid #333;}
#team #primary-content #group {display:block; float:none; margin:0 !important;}

/* sub-nav */
#sub-nav-outer {display:block; width:258px; background:#e0e0e0 url(/images/sub-nav-top-gold.gif) no-repeat left top; padding:10px 0 0 0}
#sub-nav-inner {display:block; background:#dfdfdf url(/images/sub-nav-bottom.gif) no-repeat left bottom; font-family:Lucida Grande, Arial, sans-serif; padding-bottom:20px; float:left;}
#sub-nav-inner h4 {font-size:.875em; color:#333; padding:6px 0 6px 12px; margin:0; background-attachment:fixed; background-image: url(/images/sub-nav-line.gif); background-repeat:no-repeat; background-position:left bottom; background-color:#AD8600; float:left; width:246px;}
#sub-nav-inner ul {display:block; margin-bottom:0;}
#secondary-content #sub-nav-inner ul li {float:left; list-style:none; width:100%; background-image:none; padding-left:0;}
#sub-nav-inner ul li a {display:block; padding:4px 12px; font-size:.875em; text-decoration:none; background:url(/images/sub-nav-line.gif) no-repeat left bottom; color:#AD8600;}
#sub-nav-inner ul li a:hover, #sub-nav-inner ul li a:active {background-color:#d2d2d2;}

/* highlight selected page in sub-nav */
/* MAIN PAGE >> */ body.index a#index, 
/***  about  ***/
body.history #sub-nav-inner ul li a#history,
body.profile #sub-nav-inner ul li a#profile,
body.values #sub-nav-inner ul li a#values,
body.associations #sub-nav-inner ul li a#associations,
body.news #sub-nav-inner ul li a#news,
/***  services individuals  ***/
body.estate  #sub-nav-inner ul li a#estate,
body.government  #sub-nav-inner ul li a#government,
body.retirement   #sub-nav-inner ul li a#retirement,
body.taxplan  #sub-nav-inner ul li a#taxplan,
body.taxprep  #sub-nav-inner ul li a#taxprep,
body.wealth  #sub-nav-inner ul li a#wealth,
/***  services businesses  ***/
body.accounting   #sub-nav-inner ul li a#accounting,
body.audit   #sub-nav-inner ul li a#audit,
body.business   #sub-nav-inner ul li a#business,
body.consulting   #sub-nav-inner ul li a#consulting,
body.employee   #sub-nav-inner ul li a#employee,
body.employee-benefit   #sub-nav-inner ul li a#employee-benefit,
body.internationaltax   #sub-nav-inner ul li a#internationaltax,
body.mergers   #sub-nav-inner ul li a#mergers,
body.software   #sub-nav-inner ul li a#software,
body.succession   #sub-nav-inner ul li a#succession,
body.biztaxplan   #sub-nav-inner ul li a#biztaxplan,
/***  industries  ***/
body.construction #sub-nav-inner ul li a#construction,
body.benefit-plans #sub-nav-inner ul li a#benefit-plans,
body.healthcare #sub-nav-inner ul li a#healthcare,
body.high-net-worth #sub-nav-inner ul li a#high-net-worth,
body.manufacturing #sub-nav-inner ul li a#manufacturing,
body.non-profit #sub-nav-inner ul li a#non-profit,
body.prof-services #sub-nav-inner ul li a#prof-services,
body.real-estate #sub-nav-inner ul li a#real-estate,
body.technology #sub-nav-inner ul li a#technology,
body.wholesale #sub-nav-inner ul li a#wholesale, 
/***  our team  ***/
body.leonard #sub-nav-inner ul li a#leonard, 
body.yau #sub-nav-inner ul li a#yau, 
body.davis #sub-nav-inner ul li a#davis, 
body.hinshaw #sub-nav-inner ul li a#hinshaw, 
body.ishiwata #sub-nav-inner ul li a#ishiwata, 
body.neighbors #sub-nav-inner ul li a#neighbors, 
body.kong #sub-nav-inner ul li a#kong, 
body.kelley #sub-nav-inner ul li a#kelley, 
body.walukiewicz #sub-nav-inner ul li a#walukiewicz, 
body.bitong #sub-nav-inner ul li a#bitong,
body.lin #sub-nav-inner ul li a#lin,
/***  careers  ***/
body.opps #sub-nav-inner ul li a#opps,
body.talk #sub-nav-inner ul li a#talk {color:#003e7e;}
#best-accounting-firm {width:258px; height:385px; background:url(/images/best-accounting-firms-2010.png); text-indent:-99999px;}

/* highlight selected section in main-nav */
body#home #main-nav ul li a#nav-home {background-color:#011f41;}
body#about #main-nav ul li a#nav-about {background-color:#011f41;}
body#services #main-nav ul li a#nav-services {background-color:#011f41;}
body#industries #main-nav ul li a#nav-industries {background-color:#011f41;}
body#team #main-nav ul li a#nav-team {background-color:#011f41;}
body#careers #main-nav ul li a#nav-careers {background-color:#011f41;}
body#resources #main-nav ul li a#nav-resources {background-color:#011f41;}
body#newsletter #main-nav ul li a#nav-newsletter {background-color:#011f41;}

/* flash presentation on about page */
#detre {margin:25px 0 25px 25px; border-top:25px solid #013e7f; border-bottom:25px solid #013e7f; border-left:1px solid #013e7f; border-right:1px solid #013e7f; clear:left; width:886px; height:470px;}

/* careers */
.talktous ul li {display:block; background-image:none !important; margin:0 0 20px 0 !important; padding:0 0 10px 10px !important; background-color:none; vertical-align:middle;}
.talktous input, .talktous textarea {display:block; clear:both;
}
#thankyou {background-color: #e0e0e0; color:#011f41; margin:20px 0 0 0 !important; padding:10px; display:block;}
/* footer */
#home #footer {border-top:1px solid #23568d;}
#home #resources-links {margin:-30px 0 100px 15px; width:200px; float:left;}
#home #resources-links img {border:1px none #6faddc; float:left; margin-right:10px;}

#footer {clear:both; display:block; text-transform:uppercase; font-size:.625em; color:#5689c0; margin-top:10px; padding-bottom:50px; line-height:1.6; padding-top:8px;}
#footer a {color:#a6c5e7;}
#footer a:hover {color:#fff;}
#footer .left {float:left; width:49%;}
#footer .right {float:right; width:49%; text-align:right;}

/* sIFR */
.sIFR-flash {visibility:visible !important; margin:0;}
.sIFR-replaced {visibility:visible !important;}
span.sIFR-alternate {position:absolute; left:0; top:0; width:0; height:0; display:block; overflow:hidden;}
/* Hide Adblock Object tab: the text should show up just fine, not poorly with a tab laid over it. */
.sIFR-flash + div[adblocktab=true] {display:none !important;}
/* These "decoy" styles are used to hide the browser text before it is replaced... the negative-letter spacing in this case is used to make the browser text metrics match up with the sIFR text metrics since the sIFR text in this example is so much narrower... your own settings may vary... any weird sizing issues you may run into are usually fixed by tweaking these decoy styles */
.sIFR-hasFlash h2 {visibility:hidden; letter-spacing:-6px; font-size:30px; line-height:30px;}
.sIFR-hasFlash h5 {visibility:hidden; letter-spacing:-6px; font-size:20px; line-height:20px;}

table { font-size: .8125em; margin-bottom: 25px; border-spacing: 0; }
th  { border-bottom: 1px solid #e4e4e4; }
tr  { border-top: 1px solid #e4e4e4; border-bottom: 1px solid #e4e4e4;}
td  { text-align: right; border-right: 1px solid #e4e4e4; border-bottom: 1px solid #e4e4e4; padding: 10px;}
