@charset "utf-8"; 

body { width:100%; line-height:20px; background:#fff;  text-align:left;}
html, body, form,div,p,h1,h2,h3,h4,h5,h6,dl,dt,dd,ul,ol,li,pre,input,blockquote,th,td, thead, tbody, legend, label, select, option, button, fieldset, select, textarea { margin:0; padding:0; }
/*ul, ol, dl, li, dt, dd {list-style:none}*/


img { vertical-align:top; border:none; margin:0; padding:0; line-height:0; font-size:0; }
button { cursor:pointer; }
form, fieldset, button { border:none; }
select{ height:26px; color:#aaa; padding:4px 4px 4px 0px; font-size:13px;}
label { cursor:pointer; }
textarea { overflow:auto; padding:5px; }
p { padding:0; margin:0; }
a { text-decoration:none; color:#666; cursor:pointer; }
a:hover { text-decoration:none; color:#000; }
table { border-collapse:collapse; }
address, em { font-style:normal; font-weight:normal; }
hr { display:none; margin:0; padding:0; }
.hidden,  legend, caption { position:absolute; width:0; height:0; font-size:0; line-height:0; overflow:hidden; visibility:hidden; z-index:-1; }
span ul, ol, dl {padding:5px 0 5px 20px;}
*+html span ul, ol, dl {padding:5px 0 5px 24px;}


/* Line Height */
.line0 { line-height:0; }
.line140 { line-height:140%; }
.line160 { line-height:160%; }

/* Text Align */
.tc { text-align:center; }
.tl { text-align:left; }
.tr { text-align:right; }

/* Float */
.fl { float:left; }
.fr { float:right; }
.fn { float:none; }

/* Clear */
.cb { clear:both; }

/* Vertical */
.vm { vertical-align:middle; }
.vt { vertical-align:top; }
.vb { vertical-align:bottom; }

/* Test Line */
.b1 { border:1px solid #000; margin:-1px; }
.bn { background:none; }

/* Letter Spaching */
.ls0 { letter-spacing:0; }

/* Png */
.png24 {tmp:expression(setPng24(this));}

/* Test */
.test {border:1px solid red}