#navbar {  z-index: 1100; position:relative; float:right; }

#menu-topmenu { padding:0px 0 0 0; margin:0; z-index: 1102; list-style-type:none;  }

#menu-topmenu li { display: block; float:left; height: 15px; vertical-align:middle; margin: 0px 0px; padding:9px 15px; list-style-type:none; position:relative; } 
#menu-topmenu li { color:#fff; font-size: 15px; line-height:15px; font-family: "Open Sans", sans-serif; font-weight:normal; text-decoration:none; font-style: italic; }
#menu-topmenu li a { color:#fff; font-size: 15px; font-family:"Open Sans", sans-serif; font-weight:normal; text-decoration:none; display:block; font-style: italic; }
#menu-topmenu li a:link { color:#fff; }
#menu-topmenu li a:active {   color:#fff; }
#menu-topmenu li a:visited {  color:#fff; }
#menu-topmenu li a:hover { color:#c4e4ff; }

#menu-topmenu li:first-child { padding-left:0px; }
#menu-topmenu li.lihome { }

#menu-topmenu { }

	#menu-topmenu li { }

	#menu-topmenu li.hover,
	#menu-topmenu li:hover { }

.index1pg #menu-topmenu li.lihome { }
.indexpg #menu-topmenu li.lihome:after { content: ''; display: block; position: absolute; width: 90%; top: 40px; left: 0px; border-bottom: 6px solid #000; }
.aboutuspg #menu-topmenu li.lifirm:after { content: ''; display: block; position: absolute; width: 80%; top: 40px; left: 15px; border-bottom: 6px solid #000; }
.servicespg #menu-topmenu li.liservice:after { content: ''; display: block; position: absolute; width: 80%; top: 40px; left: 15px; border-bottom: 6px solid #000; }
.industriespg #menu-topmenu li.liindustries:after { content: ''; display: block; position: absolute; width: 80%; top: 40px; left: 15px; border-bottom: 6px solid #000; }
.contactuspg #menu-topmenu li.licontact:after { content: ''; display: block; position: absolute; width: 80%; top: 40px; left: 15px; border-bottom: 6px solid #000; }
.contactformpg #menu-topmenu li.licontact:after { content: ''; display: block; position: absolute; width: 80%; top: 40px; left: 15px; border-bottom: 6px solid #000; }
.newspg #menu-topmenu li.linews:after { content: ''; display: block; position: absolute; width: 80%; top: 40px; left: 15px; border-bottom: 6px solid #000; }
.resourcespg #menu-topmenu li.liresources:after { content: ''; display: block; position: absolute; width: 80%; top: 40px; left: 15px; border-bottom: 6px solid #000; }
.datespg #menu-topmenu li.liresources:after { content: ''; display: block; position: absolute; width: 80%; top: 40px; left: 15px; border-bottom: 6px solid #000; }
.calcspg #menu-topmenu li.liresources:after { content: ''; display: block; position: absolute; width: 80%; top: 40px; left: 15px; border-bottom: 6px solid #000; }
.taxlinkspg #menu-topmenu li.liresources:after { content: ''; display: block; position: absolute; width: 80%; top: 40px; left: 15px; border-bottom: 6px solid #000; }
.glossarypg #menu-topmenu li.liresources:after { content: ''; display: block; position: absolute; width: 80%; top: 40px; left: 15px; border-bottom: 6px solid #000; }
.refundpg #menu-topmenu li.liresources:after { content: ''; display: block; position: absolute; width: 80%; top: 40px; left: 15px; border-bottom: 6px solid #000; }
.cartoonpg #menu-topmenu li.liresources:after { content: ''; display: block; position: absolute; width: 80%; top: 40px; left: 15px; border-bottom: 6px solid #000; }
.linkspg #menu-topmenu li.liresources:after { content: ''; display: block; position: absolute; width: 80%; top: 40px; left: 15px; border-bottom: 6px solid #000; }
.consultationpg #menu-topmenu li.liconsultation:after { content: ''; display: block; position: absolute; width: 80%; top: 40px; left: 15px; border-bottom: 6px solid #000; }


	/* -- level mark -- */

	#menu-topmenu ul {
	 margin: 0px;
	 padding: 2px; 
	 background-color:#acc6d5;
	 background-image:none;
	 list-style-type:none; 
	border-radius: 2px 2px 2px 2px; 
	}

		
		#menu-topmenu ul li { display: block; vertical-align:middle; margin:0px; padding: 5px; border-top: solid 1px #eee7e7; border-left:none; 
		 height:auto; 
		 font-weight: normal;
		 font-size: 13px; line-height: 1em;
		 font-family: Tahoma,Arial,sans-serif; 
		 color: #000;  
		 text-align:left;
		 background-image:none; 
		}
		
		#menu-topmenu ul li:first-child { border-top: none; padding-left:5px; }

		#menu-topmenu ul li.hover:first-child,
		#menu-topmenu ul li:hover:first-child {background-image:none;
		 color: #6dac09;
		}

		#menu-topmenu ul li.hover,
		#menu-topmenu ul li:hover {background-image:none;
		 color: #6dac09;
		}

		#menu-topmenu ul li a { color:#000; text-decoration:none; padding:0px; text-transform:none; font-family: Tahoma,Arial,sans-serif; font-size: 13px; line-height: 1em; font-weight: normal; }

		#menu-topmenu ul li a:link { color:#000; }
		#menu-topmenu ul li a:active { color:#000; }
		#menu-topmenu ul li a:visited { color:#000; }
		#menu-topmenu ul li a:hover { color:#000; }
		
		
		#menu-topmenu li.current_page_item ul li { background-image:none; }
		#menu-topmenu li.current-menu-ancestor ul li { background-image:none; }
		#menu-topmenu li.current_page_item:first-child ul li { background-image:none; }
		#menu-topmenu li.current-menu-ancestor:first-child ul li { background-image:none; }

		#menu-topmenu li.current_page_item ul li:first-child { background-image:none; }
		#menu-topmenu li.current-menu-ancestor ul li:first-child { background-image:none; }

		#menu-topmenu li.current_page_item:first-child ul li:first-child { background-image:none; }
		#menu-topmenu li.current-menu-ancestor:first-child ul li:first-child { background-image:none; }

#menu-topmenu {
 position: relative;
 z-index: 1597;
 /*float: left;*/
}

#menu-topmenu li.hover,
#menu-topmenu li:hover {
 position: relative;
 z-index: 1599;
 cursor: default;
}

#menu-topmenu ul li.hover a:link,
#menu-topmenu ul li:hover a:link { color:#000; }

#menu-topmenu ul li.hover a:active,
#menu-topmenu ul li:hover a:active { color:#000; }

#menu-topmenu ul li.hover a:visited,
#menu-topmenu ul li:hover a:visited { color:#000; }

#menu-topmenu ul li.hover a:hover,
#menu-topmenu ul li:hover a:hover { color:#01659f; }

#menu-topmenu ul {
 visibility: hidden;
 /*display:none;*/
 position: absolute;
 top: 30px;
 left: 7px;
 z-index: 1598;
}

#menu-topmenu ul li {
 float: none;
 width: 150px;
}

#menu-topmenu ul ul {
 top: 0px;
 left: 99%;
}

#menu-topmenu li:hover > ul {
 visibility: visible;
/* display:block;*/
}


#navbar-mobile { display:none; position:absolute; z-index:2005; top: 0; right:0; width:100%; text-align:right; }
.menu-toggle { position: fixed; top: 5px; right:18px; }

#menu-topmenu-mobile { display:none; padding:0 2%; margin:0px 0px 0 0; z-index: 1102; list-style-type:none; width: 96%;background-color: #474040; text-align:left; }

#menu-topmenu-mobile li { margin: 0px 0px; padding:5px 0 5px 10px; } 
#menu-topmenu-mobile li { color:#fff; font-size: 1em; line-height:1em; font-family: "Open Sans", sans-serif; font-weight:normal; }
#menu-topmenu-mobile li a { color:#fff; font-size: 1em; font-family: "Open Sans", sans-serif; font-weight:normal; display:block; text-decoration:none; }
#menu-topmenu-mobile li a:link { color:#fff; }
#menu-topmenu-mobile li a:active {   color:#fff; }
#menu-topmenu-mobile li a:visited {  color:#fff; }
#menu-topmenu-mobile li a:hover { color:#c4e4ff; }