body {
	background-color: #FFFFFF;
	margin: 0;
	font-family: Verdana, Arial, Helvetica, sans-serif;
	font-size: 80%;
	background-image: url(../images/bkgd.jpg);
	}

a:link {  color: #990000; text-decoration: none}
a:visited {  color: #990000; text-decoration: none}
a:hover {  color: #990000; text-decoration: underline}

.toplinks a:link {  color: #FFFFFF; text-decoration: none}
.toplinks a:visited {  color: #FFFFFF; text-decoration: none}
.toplinks a:hover {  color: #FFCC00; text-decoration: underline}

.sidelinks a:link {  color: #FFFFFF; text-decoration: none}
.sidelinks a:visited {  color: #FFFFFF; text-decoration: none}
.sidelinks a:hover {  color: #FFCC00; text-decoration: underline}

.sidelinks ul {	
	 margin: 1em 1em 1em 5px;
     padding-left: 0;
	 }

.sidelinks li {
	list-style-position: outside;
	list-style: none;
	margin-left: -35px;
    margin-bottom: 1em; /* spacing between list items */
}	
	
.topcontact a:link {  color: #FFCC00; text-decoration: none}
.topcontact a:visited {  color: #FFCC00; text-decoration: none}
.topcontact a:hover {  color: #FFFFFF; text-decoration: underline}
.topcontact { 
	color: #FFFFFF;
    }

.bottomlinks { 
	font-size: 80%;
	color: #000000;
    }
	
td {
	text-align: left;
}

tbody {
	text-align: left;
}

h1 {
	font-family: Verdana, Arial, Helvetica, sans-serif;
	color: #003838;
	font-size: 170%;
}

.bold {
font-weight:bold;
}

.smalltxt {
	font-family: Verdana, Arial, Helvetica, sans-serif;
	font-size: 80%;
	color: #000000;
}

.topaddress {
	font-size: 100%;
	color: #FFFFCC;
	}
	
.date {
	font-size: 80%;
	color: #000000;
	font-weight: bold;
}

.firmname {
	font-family: Verdana, Arial, Helvetica, sans-serif;
	font-size: 150%;
	color: #000000;
	font-weight: bold;
    }
	
.designation {
	font-family: Verdana, Arial, Helvetica, sans-serif;
	font-size: 125%;
	color: #000000;
	font-weight: bold;
    }
	
.bottomlinks {
	font-family: Verdana, Arial, Helvetica, sans-serif;
	font-size: 80%;
	}
	
.copyright {
	font-family: Verdana, Arial, Helvetica, sans-serif;
	font-size: 80%;
	color: #CCCCCC;
}

.bulletlist ul {
	
	 margin: 1em 1em 1em 10px;  /* bullet image is in left margin */
     padding-left: 0;
}

.bulletlist li {
	list-style-position: outside;
	list-style: none;
	background: url(../images/bullet.gif) no-repeat left top;
    margin-left: -10px;
    padding-left: 20px;  /* distance between bullet and text */
	padding-right: 40px; 
    margin-bottom: 1em; /* spacing between list items */
}

.checklist ul {
	
	 margin: 1em 1em 1em 10px;  /* bullet image is in left margin */
     padding-left: 0;
	 
}

.checklist li {
	list-style-position: outside;
	list-style: none;
	background: url(../images/checkbox.gif) no-repeat left top;
    margin-left: -10px;
    padding-left: 20px;  /* distance between bullet and text */
	padding-right: 40px; 
    margin-bottom: 20px; /* spacing between list items */
}

.refund {
	float: right;
	width: 250px;
	height: 54px;
	margin: 10px 0 10px 10px;
	padding: 130px 0 0 0;
	background: url(../images/refund.jpg) no-repeat center top;
	text-align: center;
}