body{margin: 0;padding: 0; align: center; background: #676F7E url(/img/bg.gif)repeat}

td#cabecalho  { margin: 0 ;width: 900px; height: 96px; background: url(/img/layout_01.jpg) no-repeat;} 
td#menu  { background: url(/img/layout_02.png) no-repeat; margin: 0; padding: 0; width: 189px; height: 540px } 
td#centro { margin: 0; padding: 0; height: 540px; width:691px; background-color: #ffffff; border: 0px; text-align: left;} 
td#copy { margin: 0; height: 540px; width:20px; background-image: url(/img/layout_04.png);background-repeat: no-repeat;  border: 0px;; text-align: left}
td#fundo  {background: url(/img/layout_05.png) no-repeat; margin: 0; width: 900px; height: 39px;} 
td#desenvolvido  {margin: 0; width: 900px; height: 13px; text-align: right} 

table#central {width: 100%; height: 100%}

#iframe  { height: 540px; width:691px; background-color: #ffffff; border: 0px; text-align: left; margin: 0; padding: 0; }

table#menu{width: 189px; background: #000000; margin: 0px; text-align: left}


 div#masterdiv { margin-top: 35px; position: relative }

.menutitle{cursor: pointer; margin 0px; background: url(/img/menu_off.png) no-repeat; width: 189px; height: 26px; text-align: right; }
.menutitle a:link, .menutitle a:visited   {display: block; width: 189px; height: 26px }
.menutitle a:hover, .menutitle a:active {background: url(/img/menu_on.png)  no-repeat;}

 a.menutit:link, a.menutit:visited {color: #000000; font:12px verdana; text-decoration: none;display: block; font-variant: small-caps; padding-left: 24px; padding-top: 2px; text-align: left; font-stretch: semi-expanded}
 a.menutit:hover, a.menutit:active   { color: #e9f3fc; font-variant: small-caps }

.submenu  { text-align: left; margin:0 px; width: 189px;  }
.submenu a{font: normal 11px verdana; padding-left: 30px;}
.submenu ul  { list-style-type: none; margin: 0 3px 7px 5px; padding: 0 }
.submenu a:link, .submenu a:visited   { color: #000; font: 11px verdana; text-decoration: none }
.submenu a:hover, .submenu a:active     { color: #d5d5d5; font: 11px verdana; text-decoration: none }