');mask-image:url('data:image/svg+xml;utf8, ');mask-mode:alpha;-webkit-mask-repeat:no-repeat;mask-repeat:no-repeat;-webkit-mask-size:contain;mask-size:contain;-webkit-mask-position:center;mask-position:center;border-radius:0}}.wp-block-latest-comments__comment{line-height:1.1;list-style:none;margin-bottom:1em}.has-avatars .wp-block-latest-comments__comment{min-height:2.25em;list-style:none}.has-avatars .wp-block-latest-comments__comment .wp-block-latest-comments__comment-excerpt,.has-avatars .wp-block-latest-comments__comment .wp-block-latest-comments__comment-meta{margin-left:3.25em}.has-dates .wp-block-latest-comments__comment,.has-excerpts .wp-block-latest-comments__comment{line-height:1.5}.wp-block-latest-comments__comment-excerpt p{font-size:.875em;line-height:1.8;margin:.36em 0 1.4em}.wp-block-latest-comments__comment-date{display:block;font-size:.75em}.wp-block-latest-comments .avatar,.wp-block-latest-comments__comment-avatar{border-radius:1.5em;display:block;float:left;height:2.5em;margin-right:.75em;width:2.5em}.wp-block-latest-posts.alignleft{margin-right:2em}.wp-block-latest-posts.alignright{margin-left:2em}.wp-block-latest-posts.wp-block-latest-posts__list{list-style:none}.wp-block-latest-posts.wp-block-latest-posts__list li{clear:both}.wp-block-latest-posts.is-grid{display:flex;flex-wrap:wrap;padding:0}.wp-block-latest-posts.is-grid li{margin:0 1.25em 1.25em 0;width:100%}@media (min-width:600px){.wp-block-latest-posts.columns-2 li{width:calc(50% - .625em)}.wp-block-latest-posts.columns-2 li:nth-child(2n){margin-right:0}.wp-block-latest-posts.columns-3 li{width:calc(33.33333% - .83333em)}.wp-block-latest-posts.columns-3 li:nth-child(3n){margin-right:0}.wp-block-latest-posts.columns-4 li{width:calc(25% - .9375em)}.wp-block-latest-posts.columns-4 li:nth-child(4n){margin-right:0}.wp-block-latest-posts.columns-5 li{width:calc(20% - 1em)}.wp-block-latest-posts.columns-5 li:nth-child(5n){margin-right:0}.wp-block-latest-posts.columns-6 li{width:calc(16.66667% - 1.04167em)}.wp-block-latest-posts.columns-6 li:nth-child(6n){margin-right:0}}.wp-block-latest-posts__post-author,.wp-block-latest-posts__post-date{display:block;color:#555;font-size:.8125em}.wp-block-latest-posts__post-excerpt{margin-top:.5em;margin-bottom:1em}.wp-block-latest-posts__featured-image a{display:inline-block}.wp-block-latest-posts__featured-image img{height:auto;width:auto}.wp-block-latest-posts__featured-image.alignleft{margin-right:1em}.wp-block-latest-posts__featured-image.alignright{margin-left:1em}.wp-block-latest-posts__featured-image.aligncenter{margin-bottom:1em;text-align:center}.block-editor-image-alignment-control__row .components-base-control__field{display:flex;justify-content:space-between;align-items:center}.block-editor-image-alignment-control__row .components-base-control__field .components-base-control__label{margin-bottom:0}ol.has-background,ul.has-background{padding:1.25em 2.375em}.wp-block-media-text{
/*!rtl:begin:ignore*/direction:ltr;
/*!rtl:end:ignore*/display:-ms-grid;display:grid;-ms-grid-columns:50% 1fr;grid-template-columns:50% 1fr;-ms-grid-rows:auto;grid-template-rows:auto}.wp-block-media-text.has-media-on-the-right{-ms-grid-columns:1fr 50%;grid-template-columns:1fr 50%}.wp-block-media-text.is-vertically-aligned-top .wp-block-media-text__content,.wp-block-media-text.is-vertically-aligned-top .wp-block-media-text__media{-ms-grid-row-align:start;align-self:start}.wp-block-media-text.is-vertically-aligned-center .wp-block-media-text__content,.wp-block-media-text.is-vertically-aligned-center .wp-block-media-text__media,.wp-block-media-text .wp-block-media-text__content,.wp-block-media-text .wp-block-media-text__media{-ms-grid-row-align:center;align-self:center}.wp-block-media-text.is-vertically-aligned-bottom .wp-block-media-text__content,.wp-block-media-text.is-vertically-aligned-bottom .wp-block-media-text__media{-ms-grid-row-align:end;align-self:end}.wp-block-media-text .wp-block-media-text__media{
/*!rtl:begin:ignore*/-ms-grid-column:1;grid-column:1;-ms-grid-row:1;grid-row:1;
/*!rtl:end:ignore*/margin:0}.wp-block-media-text .wp-block-media-text__content{direction:ltr;
/*!rtl:begin:ignore*/-ms-grid-column:2;grid-column:2;-ms-grid-row:1;grid-row:1;
/*!rtl:end:ignore*/padding:0 8%;word-break:break-word}.wp-block-media-text.has-media-on-the-right .wp-block-media-text__media{
/*!rtl:begin:ignore*/-ms-grid-column:2;grid-column:2;-ms-grid-row:1;grid-row:1
/*!rtl:end:ignore*/}.wp-block-media-text.has-media-on-the-right .wp-block-media-text__content{
/*!rtl:begin:ignore*/-ms-grid-column:1;grid-column:1;-ms-grid-row:1;grid-row:1
/*!rtl:end:ignore*/}.wp-block-media-text__media img,.wp-block-media-text__media video{max-width:unset;width:100%;vertical-align:middle}.wp-block-media-text.is-image-fill figure.wp-block-media-text__media{height:100%;min-height:250px;background-size:cover}.wp-block-media-text.is-image-fill figure.wp-block-media-text__media>img{position:absolute;width:1px;height:1px;padding:0;margin:-1px;overflow:hidden;clip:rect(0,0,0,0);border:0}@media (max-width:600px){.wp-block-media-text.is-stacked-on-mobile{-ms-grid-columns:100%!important;grid-template-columns:100%!important}.wp-block-media-text.is-stacked-on-mobile .wp-block-media-text__media{-ms-grid-column:1;grid-column:1;-ms-grid-row:1;grid-row:1}.wp-block-media-text.is-stacked-on-mobile .wp-block-media-text__content{-ms-grid-column:1;grid-column:1;-ms-grid-row:2;grid-row:2}}.wp-block-navigation:not(.has-background) .wp-block-navigation__container .wp-block-navigation-link:not(.has-text-color){color:#1e1e1e}.wp-block-navigation:not(.has-background) .wp-block-navigation__container .wp-block-navigation__container{background-color:#fff}.items-justified-left>ul{justify-content:flex-start}.items-justified-center>ul{justify-content:center}.items-justified-right>ul{justify-content:flex-end}.wp-block-navigation-link{display:flex;align-items:center;position:relative;margin:0}.wp-block-navigation-link .wp-block-navigation__container:empty{display:none}.wp-block-navigation__container{list-style:none;margin:0;padding-left:0;display:flex;flex-wrap:wrap}.is-vertical .wp-block-navigation__container{display:block}.has-child>.wp-block-navigation-link__content{padding-right:.5em}.has-child .wp-block-navigation__container{border:1px solid rgba(0,0,0,.15);background-color:inherit;color:inherit;position:absolute;left:0;top:100%;width:-webkit-fit-content;width:-moz-fit-content;width:fit-content;z-index:2;opacity:0;transition:opacity .1s linear;visibility:hidden}.has-child .wp-block-navigation__container>.wp-block-navigation-link>.wp-block-navigation-link__content{flex-grow:1}.has-child .wp-block-navigation__container>.wp-block-navigation-link>.wp-block-navigation-link__submenu-icon{padding-right:.5em}@media (min-width:782px){.has-child .wp-block-navigation__container{left:1.5em}.has-child .wp-block-navigation__container .wp-block-navigation__container{left:100%;top:-1px}.has-child .wp-block-navigation__container .wp-block-navigation__container:before{content:"";position:absolute;right:100%;height:100%;display:block;width:.5em;background:transparent}.has-child .wp-block-navigation__container .wp-block-navigation-link__submenu-icon svg{transform:rotate(0)}}.has-child:hover{cursor:pointer}.has-child:hover>.wp-block-navigation__container{visibility:visible;opacity:1;display:flex;flex-direction:column}.has-child:focus-within{cursor:pointer}.has-child:focus-within>.wp-block-navigation__container{visibility:visible;opacity:1;display:flex;flex-direction:column}.wp-block-navigation-link__content{color:inherit;text-decoration:none;padding:.5em 1em}.wp-block-navigation-link__content+.wp-block-navigation-link__content{padding-top:0}.has-text-color .wp-block-navigation-link__content{color:inherit}.wp-block-navigation-link__label{word-break:normal;overflow-wrap:break-word}.wp-block-navigation-link__submenu-icon{height:inherit;padding:.375em 1em .375em 0}.wp-block-navigation-link__submenu-icon svg{fill:currentColor}@media (min-width:782px){.wp-block-navigation-link__submenu-icon svg{transform:rotate(90deg)}}.is-small-text{font-size:.875em}.is-regular-text{font-size:1em}.is-large-text{font-size:2.25em}.is-larger-text{font-size:3em}.has-drop-cap:not(:focus):first-letter{float:left;font-size:8.4em;line-height:.68;font-weight:100;margin:.05em .1em 0 0;text-transform:uppercase;font-style:normal}p.has-background{padding:1.25em 2.375em}p.has-text-color a{color:inherit}.wp-block-post-author{display:flex;flex-wrap:wrap}.wp-block-post-author__byline{width:100%;margin-top:0;margin-bottom:0;font-size:.5em}.wp-block-post-author__avatar{margin-right:1em}.wp-block-post-author__bio{margin-bottom:.7em;font-size:.7em}.wp-block-post-author__content{flex-grow:1;flex-basis:0}.wp-block-post-author__name{font-weight:700;margin:0}.wp-block-pullquote{padding:3em 0;margin-left:0;margin-right:0;text-align:center}.wp-block-pullquote.alignleft,.wp-block-pullquote.alignright{max-width:290px}.wp-block-pullquote.alignleft p,.wp-block-pullquote.alignright p{font-size:1.25em}.wp-block-pullquote p{font-size:1.75em;line-height:1.6}.wp-block-pullquote cite,.wp-block-pullquote footer{position:relative}.wp-block-pullquote .has-text-color a{color:inherit}.wp-block-pullquote:not(.is-style-solid-color){background:none}.wp-block-pullquote.is-style-solid-color{border:none}.wp-block-pullquote.is-style-solid-color blockquote{margin-left:auto;margin-right:auto;text-align:left;max-width:60%}.wp-block-pullquote.is-style-solid-color blockquote p{margin-top:0;margin-bottom:0;font-size:2em}.wp-block-pullquote.is-style-solid-color blockquote cite{text-transform:none;font-style:normal}.wp-block-pullquote cite{color:inherit}.wp-block-quote.is-large,.wp-block-quote.is-style-large{margin-bottom:1em;padding:0 1em}.wp-block-quote.is-large p,.wp-block-quote.is-style-large p{font-size:1.5em;font-style:italic;line-height:1.6}.wp-block-quote.is-large cite,.wp-block-quote.is-large footer,.wp-block-quote.is-style-large cite,.wp-block-quote.is-style-large footer{font-size:1.125em;text-align:right}.wp-block-rss.alignleft{margin-right:2em}.wp-block-rss.alignright{margin-left:2em}.wp-block-rss.is-grid{display:flex;flex-wrap:wrap;padding:0;list-style:none}.wp-block-rss.is-grid li{margin:0 1em 1em 0;width:100%}@media (min-width:600px){.wp-block-rss.columns-2 li{width:calc(50% - 1em)}.wp-block-rss.columns-3 li{width:calc(33.33333% - 1em)}.wp-block-rss.columns-4 li{width:calc(25% - 1em)}.wp-block-rss.columns-5 li{width:calc(20% - 1em)}.wp-block-rss.columns-6 li{width:calc(16.66667% - 1em)}}.wp-block-rss__item-author,.wp-block-rss__item-publish-date{display:block;color:#555;font-size:.8125em}.wp-block-search .wp-block-search__inside-wrapper{display:flex;flex:auto;flex-wrap:nowrap;max-width:100%}.wp-block-search .wp-block-search__label{width:100%}.wp-block-search .wp-block-search__input{flex-grow:1;min-width:3em;border:1px solid #949494}.wp-block-search .wp-block-search__button{margin-left:.625em;word-break:normal}.wp-block-search .wp-block-search__button svg{min-width:1.5em;min-height:1.5em}.wp-block-search.wp-block-search__button-only .wp-block-search__button{margin-left:0}.wp-block-search.wp-block-search__button-inside .wp-block-search__inside-wrapper{padding:4px;border:1px solid #949494}.wp-block-search.wp-block-search__button-inside .wp-block-search__inside-wrapper .wp-block-search__input{border-radius:0;border:none;padding:0 0 0 .25em}.wp-block-search.wp-block-search__button-inside .wp-block-search__inside-wrapper .wp-block-search__input:focus{outline:none}.wp-block-search.wp-block-search__button-inside .wp-block-search__inside-wrapper .wp-block-search__button{padding:.125em .5em}.wp-block-separator.is-style-wide{border-bottom-width:1px}.wp-block-separator.is-style-dots{background:none!important;border:none;text-align:center;max-width:none;line-height:1;height:auto}.wp-block-separator.is-style-dots:before{content:"\00b7 \00b7 \00b7";color:currentColor;font-size:1.5em;letter-spacing:2em;padding-left:2em;font-family:serif}.wp-block-custom-logo .aligncenter{display:table}.wp-block-social-links{display:flex;flex-wrap:wrap;justify-content:flex-start;padding-left:0;padding-right:0;text-indent:0;margin-left:0}.wp-block-social-links .wp-social-link a,.wp-block-social-links .wp-social-link a:hover{text-decoration:none;border-bottom:0;box-shadow:none}.wp-social-link{display:block;width:36px;height:36px;border-radius:9999px;margin:0 8px 8px 0;transition:transform .1s ease}@media (prefers-reduced-motion:reduce){.wp-social-link{transition-duration:0s}}.wp-social-link a{padding:6px;display:block;line-height:0;transition:transform .1s ease}.wp-social-link a,.wp-social-link a:active,.wp-social-link a:hover,.wp-social-link a:visited,.wp-social-link svg{color:currentColor;fill:currentColor}.wp-social-link:hover{transform:scale(1.1)}.wp-block-social-links.aligncenter{justify-content:center;display:flex}.wp-block-social-links:not(.is-style-logos-only) .wp-social-link{background-color:#f0f0f0;color:#444}.wp-block-social-links:not(.is-style-logos-only) .wp-social-link-amazon{background-color:#f90;color:#fff}.wp-block-social-links:not(.is-style-logos-only) .wp-social-link-bandcamp{background-color:#1ea0c3;color:#fff}.wp-block-social-links:not(.is-style-logos-only) .wp-social-link-behance{background-color:#0757fe;color:#fff}.wp-block-social-links:not(.is-style-logos-only) .wp-social-link-codepen{background-color:#1e1f26;color:#fff}.wp-block-social-links:not(.is-style-logos-only) .wp-social-link-deviantart{background-color:#02e49b;color:#fff}.wp-block-social-links:not(.is-style-logos-only) .wp-social-link-dribbble{background-color:#e94c89;color:#fff}.wp-block-social-links:not(.is-style-logos-only) .wp-social-link-dropbox{background-color:#4280ff;color:#fff}.wp-block-social-links:not(.is-style-logos-only) .wp-social-link-etsy{background-color:#f45800;color:#fff}.wp-block-social-links:not(.is-style-logos-only) .wp-social-link-facebook{background-color:#1778f2;color:#fff}.wp-block-social-links:not(.is-style-logos-only) .wp-social-link-fivehundredpx{background-color:#000;color:#fff}.wp-block-social-links:not(.is-style-logos-only) .wp-social-link-flickr{background-color:#0461dd;color:#fff}.wp-block-social-links:not(.is-style-logos-only) .wp-social-link-foursquare{background-color:#e65678;color:#fff}.wp-block-social-links:not(.is-style-logos-only) .wp-social-link-github{background-color:#24292d;color:#fff}.wp-block-social-links:not(.is-style-logos-only) .wp-social-link-goodreads{background-color:#eceadd;color:#382110}.wp-block-social-links:not(.is-style-logos-only) .wp-social-link-google{background-color:#ea4434;color:#fff}.wp-block-social-links:not(.is-style-logos-only) .wp-social-link-instagram{background-color:#f00075;color:#fff}.wp-block-social-links:not(.is-style-logos-only) .wp-social-link-lastfm{background-color:#e21b24;color:#fff}.wp-block-social-links:not(.is-style-logos-only) .wp-social-link-linkedin{background-color:#0d66c2;color:#fff}.wp-block-social-links:not(.is-style-logos-only) .wp-social-link-mastodon{background-color:#3288d4;color:#fff}.wp-block-social-links:not(.is-style-logos-only) .wp-social-link-medium{background-color:#02ab6c;color:#fff}.wp-block-social-links:not(.is-style-logos-only) .wp-social-link-meetup{background-color:#f6405f;color:#fff}.wp-block-social-links:not(.is-style-logos-only) .wp-social-link-pinterest{background-color:#e60122;color:#fff}.wp-block-social-links:not(.is-style-logos-only) .wp-social-link-pocket{background-color:#ef4155;color:#fff}.wp-block-social-links:not(.is-style-logos-only) .wp-social-link-reddit{background-color:#fe4500;color:#fff}.wp-block-social-links:not(.is-style-logos-only) .wp-social-link-skype{background-color:#0478d7;color:#fff}.wp-block-social-links:not(.is-style-logos-only) .wp-social-link-snapchat{background-color:#fefc00;color:#fff;stroke:#000}.wp-block-social-links:not(.is-style-logos-only) .wp-social-link-soundcloud{background-color:#ff5600;color:#fff}.wp-block-social-links:not(.is-style-logos-only) .wp-social-link-spotify{background-color:#1bd760;color:#fff}.wp-block-social-links:not(.is-style-logos-only) .wp-social-link-tumblr{background-color:#011835;color:#fff}.wp-block-social-links:not(.is-style-logos-only) .wp-social-link-twitch{background-color:#6440a4;color:#fff}.wp-block-social-links:not(.is-style-logos-only) .wp-social-link-twitter{background-color:#1da1f2;color:#fff}.wp-block-social-links:not(.is-style-logos-only) .wp-social-link-vimeo{background-color:#1eb7ea;color:#fff}.wp-block-social-links:not(.is-style-logos-only) .wp-social-link-vk{background-color:#4680c2;color:#fff}.wp-block-social-links:not(.is-style-logos-only) .wp-social-link-wordpress{background-color:#3499cd;color:#fff}.wp-block-social-links:not(.is-style-logos-only) .wp-social-link-yelp{background-color:#d32422;color:#fff}.wp-block-social-links:not(.is-style-logos-only) .wp-social-link-youtube{background-color:red;color:#fff}.wp-block-social-links.is-style-logos-only .wp-social-link{background:none;padding:4px}.wp-block-social-links.is-style-logos-only .wp-social-link svg{width:28px;height:28px}.wp-block-social-links.is-style-logos-only .wp-social-link-amazon{color:#f90}.wp-block-social-links.is-style-logos-only .wp-social-link-bandcamp{color:#1ea0c3}.wp-block-social-links.is-style-logos-only .wp-social-link-behance{color:#0757fe}.wp-block-social-links.is-style-logos-only .wp-social-link-codepen{color:#1e1f26}.wp-block-social-links.is-style-logos-only .wp-social-link-deviantart{color:#02e49b}.wp-block-social-links.is-style-logos-only .wp-social-link-dribbble{color:#e94c89}.wp-block-social-links.is-style-logos-only .wp-social-link-dropbox{color:#4280ff}.wp-block-social-links.is-style-logos-only .wp-social-link-etsy{color:#f45800}.wp-block-social-links.is-style-logos-only .wp-social-link-facebook{color:#1778f2}.wp-block-social-links.is-style-logos-only .wp-social-link-fivehundredpx{color:#000}.wp-block-social-links.is-style-logos-only .wp-social-link-flickr{color:#0461dd}.wp-block-social-links.is-style-logos-only .wp-social-link-foursquare{color:#e65678}.wp-block-social-links.is-style-logos-only .wp-social-link-github{color:#24292d}.wp-block-social-links.is-style-logos-only .wp-social-link-goodreads{color:#382110}.wp-block-social-links.is-style-logos-only .wp-social-link-google{color:#ea4434}.wp-block-social-links.is-style-logos-only .wp-social-link-instagram{color:#f00075}.wp-block-social-links.is-style-logos-only .wp-social-link-lastfm{color:#e21b24}.wp-block-social-links.is-style-logos-only .wp-social-link-linkedin{color:#0d66c2}.wp-block-social-links.is-style-logos-only .wp-social-link-mastodon{color:#3288d4}.wp-block-social-links.is-style-logos-only .wp-social-link-medium{color:#02ab6c}.wp-block-social-links.is-style-logos-only .wp-social-link-meetup{color:#f6405f}.wp-block-social-links.is-style-logos-only .wp-social-link-pinterest{color:#e60122}.wp-block-social-links.is-style-logos-only .wp-social-link-pocket{color:#ef4155}.wp-block-social-links.is-style-logos-only .wp-social-link-reddit{color:#fe4500}.wp-block-social-links.is-style-logos-only .wp-social-link-skype{color:#0478d7}.wp-block-social-links.is-style-logos-only .wp-social-link-snapchat{color:#fff;stroke:#000}.wp-block-social-links.is-style-logos-only .wp-social-link-soundcloud{color:#ff5600}.wp-block-social-links.is-style-logos-only .wp-social-link-spotify{color:#1bd760}.wp-block-social-links.is-style-logos-only .wp-social-link-tumblr{color:#011835}.wp-block-social-links.is-style-logos-only .wp-social-link-twitch{color:#6440a4}.wp-block-social-links.is-style-logos-only .wp-social-link-twitter{color:#1da1f2}.wp-block-social-links.is-style-logos-only .wp-social-link-vimeo{color:#1eb7ea}.wp-block-social-links.is-style-logos-only .wp-social-link-vk{color:#4680c2}.wp-block-social-links.is-style-logos-only .wp-social-link-wordpress{color:#3499cd}.wp-block-social-links.is-style-logos-only .wp-social-link-yelp{background-color:#d32422;color:#fff}.wp-block-social-links.is-style-logos-only .wp-social-link-youtube{color:red}.wp-block-social-links.is-style-pill-shape .wp-social-link{width:auto}.wp-block-social-links.is-style-pill-shape .wp-social-link a{padding-left:16px;padding-right:16px}.wp-block-spacer{clear:both}p.wp-block-subhead{font-size:1.1em;font-style:italic;opacity:.75}.wp-block-table{overflow-x:auto}.wp-block-table table{width:100%}.wp-block-table .has-fixed-layout{table-layout:fixed;width:100%}.wp-block-table .has-fixed-layout td,.wp-block-table .has-fixed-layout th{word-break:break-word}.wp-block-table.aligncenter,.wp-block-table.alignleft,.wp-block-table.alignright{display:table;width:auto}.wp-block-table.aligncenter td,.wp-block-table.aligncenter th,.wp-block-table.alignleft td,.wp-block-table.alignleft th,.wp-block-table.alignright td,.wp-block-table.alignright th{word-break:break-word}.wp-block-table .has-subtle-light-gray-background-color{background-color:#f3f4f5}.wp-block-table .has-subtle-pale-green-background-color{background-color:#e9fbe5}.wp-block-table .has-subtle-pale-blue-background-color{background-color:#e7f5fe}.wp-block-table .has-subtle-pale-pink-background-color{background-color:#fcf0ef}.wp-block-table.is-style-stripes{border-spacing:0;border-collapse:inherit;background-color:transparent;border-bottom:1px solid #f0f0f0}.wp-block-table.is-style-stripes tbody tr:nth-child(odd){background-color:#f0f0f0}.wp-block-table.is-style-stripes.has-subtle-light-gray-background-color tbody tr:nth-child(odd){background-color:#f3f4f5}.wp-block-table.is-style-stripes.has-subtle-pale-green-background-color tbody tr:nth-child(odd){background-color:#e9fbe5}.wp-block-table.is-style-stripes.has-subtle-pale-blue-background-color tbody tr:nth-child(odd){background-color:#e7f5fe}.wp-block-table.is-style-stripes.has-subtle-pale-pink-background-color tbody tr:nth-child(odd){background-color:#fcf0ef}.wp-block-table.is-style-stripes td,.wp-block-table.is-style-stripes th{border-color:transparent}.wp-block-text-columns,.wp-block-text-columns.aligncenter{display:flex}.wp-block-text-columns .wp-block-column{margin:0 1em;padding:0}.wp-block-text-columns .wp-block-column:first-child{margin-left:0}.wp-block-text-columns .wp-block-column:last-child{margin-right:0}.wp-block-text-columns.columns-2 .wp-block-column{width:50%}.wp-block-text-columns.columns-3 .wp-block-column{width:33.33333%}.wp-block-text-columns.columns-4 .wp-block-column{width:25%}.wp-block-video{margin-left:0;margin-right:0}.wp-block-video video{max-width:100%}@supports (position:sticky){.wp-block-video [poster]{-o-object-fit:cover;object-fit:cover}}.wp-block-video.aligncenter{text-align:center}.wp-block-video figcaption{margin-top:.5em;margin-bottom:1em}.wp-block-post-featured-image a{display:inline-block}:root .has-pale-pink-background-color{background-color:#f78da7}:root .has-vivid-red-background-color{background-color:#cf2e2e}:root .has-luminous-vivid-orange-background-color{background-color:#ff6900}:root .has-luminous-vivid-amber-background-color{background-color:#fcb900}:root .has-light-green-cyan-background-color{background-color:#7bdcb5}:root .has-vivid-green-cyan-background-color{background-color:#00d084}:root .has-pale-cyan-blue-background-color{background-color:#8ed1fc}:root .has-vivid-cyan-blue-background-color{background-color:#0693e3}:root .has-vivid-purple-background-color{background-color:#9b51e0}:root .has-white-background-color{background-color:#fff}:root .has-very-light-gray-background-color{background-color:#eee}:root .has-cyan-bluish-gray-background-color{background-color:#abb8c3}:root .has-very-dark-gray-background-color{background-color:#313131}:root .has-black-background-color{background-color:#000}:root .has-pale-pink-color{color:#f78da7}:root .has-vivid-red-color{color:#cf2e2e}:root .has-luminous-vivid-orange-color{color:#ff6900}:root .has-luminous-vivid-amber-color{color:#fcb900}:root .has-light-green-cyan-color{color:#7bdcb5}:root .has-vivid-green-cyan-color{color:#00d084}:root .has-pale-cyan-blue-color{color:#8ed1fc}:root .has-vivid-cyan-blue-color{color:#0693e3}:root .has-vivid-purple-color{color:#9b51e0}:root .has-white-color{color:#fff}:root .has-very-light-gray-color{color:#eee}:root .has-cyan-bluish-gray-color{color:#abb8c3}:root .has-very-dark-gray-color{color:#313131}:root .has-black-color{color:#000}:root .has-vivid-cyan-blue-to-vivid-purple-gradient-background{background:linear-gradient(135deg,#0693e3,#9b51e0)}:root .has-vivid-green-cyan-to-vivid-cyan-blue-gradient-background{background:linear-gradient(135deg,#00d084,#0693e3)}:root .has-light-green-cyan-to-vivid-green-cyan-gradient-background{background:linear-gradient(135deg,#7adcb4,#00d082)}:root .has-luminous-vivid-amber-to-luminous-vivid-orange-gradient-background{background:linear-gradient(135deg,#fcb900,#ff6900)}:root .has-luminous-vivid-orange-to-vivid-red-gradient-background{background:linear-gradient(135deg,#ff6900,#cf2e2e)}:root .has-very-light-gray-to-cyan-bluish-gray-gradient-background{background:linear-gradient(135deg,#eee,#a9b8c3)}:root .has-cool-to-warm-spectrum-gradient-background{background:linear-gradient(135deg,#4aeadc,#9778d1 20%,#cf2aba 40%,#ee2c82 60%,#fb6962 80%,#fef84c)}:root .has-blush-light-purple-gradient-background{background:linear-gradient(135deg,#ffceec,#9896f0)}:root .has-blush-bordeaux-gradient-background{background:linear-gradient(135deg,#fecda5,#fe2d2d 50%,#6b003e)}:root .has-purple-crush-gradient-background{background:linear-gradient(135deg,#34e2e4,#4721fb 50%,#ab1dfe)}:root .has-luminous-dusk-gradient-background{background:linear-gradient(135deg,#ffcb70,#c751c0 50%,#4158d0)}:root .has-hazy-dawn-gradient-background{background:linear-gradient(135deg,#faaca8,#dad0ec)}:root .has-pale-ocean-gradient-background{background:linear-gradient(135deg,#fff5cb,#b6e3d4 50%,#33a7b5)}:root .has-electric-grass-gradient-background{background:linear-gradient(135deg,#caf880,#71ce7e)}:root .has-subdued-olive-gradient-background{background:linear-gradient(135deg,#fafae1,#67a671)}:root .has-atomic-cream-gradient-background{background:linear-gradient(135deg,#fdd79a,#004a59)}:root .has-nightshade-gradient-background{background:linear-gradient(135deg,#330968,#31cdcf)}:root .has-midnight-gradient-background{background:linear-gradient(135deg,#020381,#2874fc)}:root .has-link-color a{color:#00e;color:var(--wp--style--color--link,#00e)}.has-small-font-size{font-size:.8125em}.has-normal-font-size,.has-regular-font-size{font-size:1em}.has-medium-font-size{font-size:1.25em}.has-large-font-size{font-size:2.25em}.has-huge-font-size,.has-larger-font-size{font-size:2.625em}.has-text-align-center{text-align:center}.has-text-align-left{text-align:left}.has-text-align-right{text-align:right}#end-resizable-editor-section{display:none}.aligncenter{clear:both}
.clearfix:before,.clearfix:after{content:" ";display:table}.clearfix:after{clear:both}.pull-left{float:left !important}.pull-right{float:right !important}.idblog-form-widget .intro-text{font-size:14px}.idblog-form-widget .spam-text{font-size:12px;font-style:italic;text-align:center}.idblog-form-widget form input{margin-right:10px;margin-bottom:10px}.idblog-form-widget.force-100 form input{width:100%;margin-right:0}.idblog-form-widget form input[type=submit]{background-color:#2c3e50;border-color:#2c3e50;color:#fff}.idblog-form-widget form input[type=submit]:hover{opacity:.9;filter:alpha(opacity=90)}@media (max-width:767px){.idblog-form-widget form input{width:100%;margin-bottom:10px;margin-right:0}}.gmr-authorbox{word-wrap:break-word}.gmr-ab-gravatar{float:left;margin-right:20px}.gmr-ab-gravatar img.avatar{padding:3px;-webkit-box-shadow:0px 0px 2px -1px rgba(0,0,0,.3);-moz-box-shadow:0px 0px 2px -1px rgba(0,0,0,.3);box-shadow:0px 0px 2px -1px rgba(0,0,0,.3)}.gmr-ab-content{padding-left:120px}.gmr-ab-authorname{margin-bottom:10px}.gmr-ab-authorname span.uname{font-size:20px;line-height:24px}@media (max-width:767px){.gmr-ab-gravatar{display:none}.gmr-ab-content{padding-left:0}}.idblog-rp-widget div.idblog-rp{padding:20px;border:2px solid #ecf0f1}.idblog-rp-widget li{margin-bottom:7px;border-bottom:2px solid #ecf0f1}.idblog-rp-widget li:last-child{margin-bottom:0;border-bottom:none}.idblog-rp-widget li#listpost img{float:left;margin-right:15px;width:60px;height:60px;min-width:60px;min-height:60px;max-width:60px;max-height:60px}.idblog-rp-widget li.banner{padding-bottom:15px}.idblog-rp-meta,.idblog-rp-meta a{font-size:11px;font-weight:300;color:#aaa}.idblog-rp-link{margin-bottom:10px}div.idblog-related-post h3.related-title{margin:0 0 1em;font-size:16px}div.idblog-related-post h3.related-title:before{content:"";display:block;width:100%;max-width:70px;border-top:2px solid #ddd;margin-bottom:1em}div.idblog-wrap-relpost{margin-bottom:20px}div.idblog-wrap-relpost a{display:block;margin-bottom:5px}div.idblog-wrap-relpost a img{width:100%}.breadcrumbs{padding:10px 20px;border:2px solid #ecf0f1;margin-bottom:20px;background-color:rgba(0,0,0,.025);text-transform:uppercase;font-size:11px}.breadcrumbs .separator{padding-left:3px;padding-right:3px}.idblog-center-ads{text-align:center}.idblog-center-right{text-align:right}.idblog-topbanner{float:right !important;max-width:730px;width:100%}@media (max-width:1200px){.idblog-topbanner{float:none !important;text-align:center;display:block !important;width:100%;margin:0 auto}}.idblog-banner-secondpost,.idblog-topbanner-aftermenu{margin-bottom:20px;text-align:center}.idblog-topbanner-amp{text-align:center;display:block;width:100%}.idblog-footerbanner{margin-top:20px;text-align:center}.idblog-banner-beforecontent.pull-left{margin-right:20px}.idblog-banner-beforecontent.pull-right{margin-left:20px}.idblog-banner-beforecontent,.idblog-banner-insidecontent{margin-bottom:20px}.idblog-banner-aftercontent{margin-bottom:20px}.idblog-floatbanner{position:relative}.idblog-floatbanner-left{left:50%;margin-left:-822px;position:fixed;overflow:hidden;top:53px;width:300px}.idblog-floatbanner-right{right:50%;margin-right:-822px;position:fixed;overflow:hidden;top:53px;width:300px}.admin-bar .idblog-floatbanner-left,.admin-bar .idblog-floatbanner-right{top:42px}.inner-float-left{float:right}.inner-float-right{float:left}.idblog-floatbanner-left img,.idblog-floatbanner-right img{max-width:none !important}.inner-float-left button{position:absolute;right:0;font-size:12px;padding:1px 5px;background:#efefef;border:none}.inner-float-right button{position:absolute;left:0;font-size:12px;padding:1px 5px;background:#efefef;border:none}.inner-floatbanner-bottom button{position:absolute;left:auto;right:auto;font-size:12px;padding:1px 5px;background:#efefef;border:none}.idblog-floatbanner-footer{z-index:999;position:fixed;text-align:center;bottom:0;left:0;right:0}@media (max-width:1200px){.idblog-floatbanner{display:none}}.gmr-masonry-layout .gmr-masonry-banner,.gmr-masonry-layout.gmr-has-sidebar .gmr-masonry-banner{position:relative;min-height:1px;padding-left:15px;padding-right:15px}@media (min-width:500px){.gmr-masonry-layout .gmr-masonry-banner,.gmr-masonry-layout.gmr-has-sidebar .gmr-masonry-banner{flex:0 0 50%;max-width:50%}}@media (min-width:992px){.gmr-masonry-layout .gmr-masonry-banner{float:left}.gmr-masonry-layout .gmr-masonry-banner{flex:0 0 50%;max-width:50%}.gmr-masonry-layout.gmr-has-sidebar .gmr-masonry-banner{flex:0 0 33.33333333%;max-width:33.33333333%}}.gmr-hidden{display:none !important}.idblog-social-share h3{margin:0 0 1em;font-size:16px}.idblog-social-share h3:before{content:"";display:block;width:100%;max-width:70px;border-top:2px solid #ddd;margin-bottom:1em}ul.idblog-socialicon-share{margin:0 0 20px;padding:0}ul.idblog-socialicon-share li{text-align:center;display:inline-block;margin:0 5px 0 0}ul.idblog-socialicon-share li a{color:#fff;padding:5px 10px!important;-webkit-border-radius:2px;-moz-border-radius:2px;border-radius:2px}ul.idblog-socialicon-share li.twitter a{background:#55acee}ul.idblog-socialicon-share li.facebook a{background:#3b5998}ul.idblog-socialicon-share li.google a{background:#dd4b39}ul.idblog-socialicon-share li.whatsapp a{background:#25d366}.idblog-fb-comments{margin:0 -8px}
#toc_container li,#toc_container ul{margin:0;padding:0}#toc_container.no_bullets li,#toc_container.no_bullets ul,#toc_container.no_bullets ul li,.toc_widget_list.no_bullets,.toc_widget_list.no_bullets li{background:0 0;list-style-type:none;list-style:none}#toc_container.have_bullets li{padding-left:12px}#toc_container ul ul{margin-left:1.5em}#toc_container{background:#f9f9f9;border:1px solid #aaa;padding:10px;margin-bottom:1em;width:auto;display:table;font-size:95%}#toc_container.toc_light_blue{background:#edf6ff}#toc_container.toc_white{background:#fff}#toc_container.toc_black{background:#000}#toc_container.toc_transparent{background:none transparent}#toc_container p.toc_title{text-align:center;font-weight:700;margin:0;padding:0}#toc_container.toc_black p.toc_title{color:#aaa}#toc_container span.toc_toggle{font-weight:400;font-size:90%}#toc_container p.toc_title+ul.toc_list{margin-top:1em}.toc_wrap_left{float:left;margin-right:10px}.toc_wrap_right{float:right;margin-left:10px}#toc_container a{text-decoration:none;text-shadow:none}#toc_container a:hover{text-decoration:underline}.toc_sitemap_posts_letter{font-size:1.5em;font-style:italic}
body .wp-show-posts a{box-shadow:0 0 0 transparent}.wp-show-posts-entry-title a{text-decoration:none}a.wp-show-posts-read-more,a.wp-show-posts-read-more:visited{display:inline-block;padding:8px 15px;border:2px solid #222;color:#222;font-size:.8em;text-decoration:none}.wpsp-read-more{margin:0 0 1em;display:inline-block}a.wp-show-posts-read-more:focus,a.wp-show-posts-read-more:hover{border:2px solid transparent;color:#fff;background:#222;text-decoration:none}.wp-show-posts-image{margin-bottom:1em}.wp-show-posts-image.wpsp-image-left{float:left;margin-right:1.5em}.wp-show-posts-image.wpsp-image-right{float:right;margin-left:1.5em}.wp-show-posts-image.wpsp-image-center{display:block;text-align:center}.wp-show-posts-image img{margin:0!important;vertical-align:bottom;height:auto}.wp-show-posts-entry-header{margin:0 0 1em;padding:0}.wp-show-posts .wp-show-posts-entry-title{margin:0}.wp-show-posts-updated{display:none}.wp-show-posts-entry-content,.wp-show-posts-entry-summary{margin-bottom:1em}.wp-show-posts-entry-meta{font-size:.8em}.wp-show-posts-separator{opacity:.5}.wp-show-posts-meta a,.wp-show-posts-meta a:visited{color:rgba(0,0,0,.5)}.stack-wp-show-posts-byline,.stack-wp-show-posts-posted-on{display:block}.wp-show-posts-entry-meta-below-post{margin-bottom:1em}.wp-show-posts-columns:not(.wp-show-posts-masonry){display:flex;flex-wrap:wrap}.wp-show-posts-columns .wp-show-posts-single:not(.wp-show-posts-masonry-block){display:flex;flex-direction:row}.wp-show-posts-columns .wp-show-posts-single:not(.wp-show-posts-masonry-block) .wp-show-posts-image img{flex:0 0 auto;object-fit:scale-down}.wpsp-clear{clear:both;display:block;overflow:hidden;visibility:hidden;width:0;height:0}.wp-show-posts:not(.wp-show-posts-columns) .wp-show-posts-single:not(:last-child){margin-bottom:2em}.wpsp-load-more{margin-top:2em}.wp-show-posts-columns .wp-show-posts-inner{flex:1}.wp-show-posts-inner:after{clear:both;display:table;content:'';width:0;height:0;overflow:hidden;visibility:hidden}.wp-show-posts-single.post{margin-bottom:0}@media (min-width:768px){.wpsp-col-1,.wpsp-col-10,.wpsp-col-11,.wpsp-col-12,.wpsp-col-2,.wpsp-col-20,.wpsp-col-3,.wpsp-col-4,.wpsp-col-5,.wpsp-col-6,.wpsp-col-7,.wpsp-col-8,.wpsp-col-9{float:left}.wpsp-col-1{width:8.333333%}.wpsp-col-2{width:16.666667%}.wpsp-col-3{width:25%}.wpsp-col-4{width:33.333%}.wpsp-col-5{width:41.666667%}.wpsp-col-6{width:50%}.wpsp-col-7{width:58.333333%}.wpsp-col-8{width:66.666667%}.wpsp-col-9{width:75%}.wpsp-col-10{width:83.333333%}.wpsp-col-11{width:91.666667%}.wpsp-col-12{width:100%}.wpsp-col-20{width:20%}}@media (max-width:767px){.wp-show-posts-columns,.wp-show-posts-inner{margin-left:0!important;margin-right:0!important}.wp-show-posts-columns .wp-show-posts-single{display:block;width:100%}.wp-show-posts-image.wpsp-image-left,.wp-show-posts-image.wpsp-image-right{float:none;margin-right:0;margin-left:0}}.wp-show-posts-inner :last-child{margin-bottom:0}.screen-reader-text{clip:rect(1px,1px,1px,1px);position:absolute!important}.screen-reader-text:active,.screen-reader-text:focus,.screen-reader-text:hover{background-color:#f1f1f1;border-radius:3px;box-shadow:0 0 2px 2px rgba(0,0,0,.6);clip:auto!important;color:#21759b;display:block;font-size:14px;font-weight:700;height:auto;left:5px;line-height:normal;padding:15px 23px 14px;text-decoration:none;top:5px;width:auto;z-index:100000}.wpsp-clearfix:after{content:".";display:block;overflow:hidden;visibility:hidden;font-size:0;line-height:0;width:0;height:0}
img,legend{border:0}legend,td,th{padding:0}html{font-family:sans-serif;-ms-text-size-adjust:100%;-webkit-text-size-adjust:100%}body{margin:0}article,aside,details,figcaption,figure,footer,header,hgroup,main,menu,nav,section,summary{display:block}audio,canvas,progress,video{display:inline-block;vertical-align:baseline}audio:not([controls]){display:none;height:0}[hidden],template{display:none}a{background-color:transparent}a:active,a:hover{outline:0}abbr[title]{border-bottom:1px dotted}b,optgroup,strong{font-weight:700}dfn{font-style:italic}h1{font-size:2em;margin:.67em 0}mark{background:#ff0;color:#000}small{font-size:80%}sub,sup{font-size:75%;line-height:0;position:relative;vertical-align:baseline}sup{top:-.5em}sub{bottom:-.25em}svg:not(:root){overflow:hidden}figure{margin:1em 40px}hr{-webkit-box-sizing:content-box;-moz-box-sizing:content-box;box-sizing:content-box;height:0}pre,textarea{overflow:auto}code,kbd,pre,samp{font-family:monospace,monospace;font-size:1em}button,input,optgroup,select,textarea{color:inherit;font:inherit;margin:0}button{overflow:visible}button,select{text-transform:none}button,html input[type=button],input[type=reset],input[type=submit]{-webkit-appearance:button;cursor:pointer}button[disabled],html input[disabled]{cursor:default}button::-moz-focus-inner,input::-moz-focus-inner{border:0;padding:0}input{line-height:normal}input[type=checkbox],input[type=radio]{-webkit-box-sizing:border-box;-moz-box-sizing:border-box;box-sizing:border-box;padding:0}input[type=number]::-webkit-inner-spin-button,input[type=number]::-webkit-outer-spin-button{height:auto}input[type=search]{-webkit-appearance:textfield;-webkit-box-sizing:content-box;-moz-box-sizing:content-box;box-sizing:content-box}input[type=search]::-webkit-search-cancel-button,input[type=search]::-webkit-search-decoration{-webkit-appearance:none}fieldset{border:2px solid #ecf0f1;margin:0 5px;padding:20px}table{border-collapse:collapse;border-spacing:0}*,:after,:before{-webkit-box-sizing:border-box;-moz-box-sizing:border-box;box-sizing:border-box}.sidr{display:block;position:fixed;top:0;height:100%;z-index:999999;width:260px;overflow-x:hidden;overflow-y:auto;font-size:14px;background:#f8f8f8;color:#333;box-shadow:0 0 5px 5px #ebebeb inset}.sidr .sidr-inner{padding:0 0 15px}.sidr .sidr-inner>p{margin-left:15px;margin-right:15px}.sidr.right{left:auto;right:-260px}.sidr.left{left:-260px;right:auto}.sidr h1,.sidr h2,.sidr h3,.sidr h4,.sidr h5,.sidr h6{background-image:url(data:image/svg+xml;base64,PD94bWwgdmVyc2lvbj0iMS4wIiBlbmNvZGluZz0idXRmLTgiPz4gPHN2ZyB2ZXJzaW9uPSIxLjEiIHhtbG5zPSJodHRwOi8vd3d3LnczLm9yZy8yMDAwL3N2ZyI+PGRlZnM+PGxpbmVhckdyYWRpZW50IGlkPSJncmFkIiBncmFkaWVudFVuaXRzPSJvYmplY3RCb3VuZGluZ0JveCIgeDE9IjAuNSIgeTE9IjAuMCIgeDI9IjAuNSIgeTI9IjEuMCI+PHN0b3Agb2Zmc2V0PSIwJSIgc3RvcC1jb2xvcj0iI2ZmZmZmZiIvPjxzdG9wIG9mZnNldD0iMTAwJSIgc3RvcC1jb2xvcj0iI2RmZGZkZiIvPjwvbGluZWFyR3JhZGllbnQ+PC9kZWZzPjxyZWN0IHg9IjAiIHk9IjAiIHdpZHRoPSIxMDAlIiBoZWlnaHQ9IjEwMCUiIGZpbGw9InVybCgjZ3JhZCkiIC8+PC9zdmc+IA==);background-size:100%;background-image:-webkit-gradient(linear,50% 0,50% 100%,color-stop(0,#fff),color-stop(100%,#dfdfdf));background-image:-moz-linear-gradient(#fff,#dfdfdf);background-image:-webkit-linear-gradient(#fff,#dfdfdf);background-image:linear-gradient(#fff,#dfdfdf);font-size:11px;font-weight:400;padding:0 15px;margin:0 0 5px;color:#333;line-height:24px;box-shadow:0 5px 5px 3px rgba(0,0,0,.2)}.sidr ul li,.sidr ul li.active,.sidr ul li.sidr-class-active,.sidr ul li:hover{line-height:48px}.sidr ul li ul li.active>a,.sidr ul li ul li.active>span,.sidr ul li ul li.sidr-class-active>a,.sidr ul li ul li.sidr-class-active>span,.sidr ul li ul li:hover>a,.sidr ul li ul li:hover>span,.sidr ul li.active>a,.sidr ul li.active>span,.sidr ul li.sidr-class-active>a,.sidr ul li.sidr-class-active>span,.sidr ul li:hover>a,.sidr ul li:hover>span{box-shadow:0 0 15px 3px #ebebeb inset}.sidr p{font-size:14px;margin:0 0 12px}.sidr p a{color:rgba(51,51,51,.9)}.sidr>p{margin-left:15px;margin-right:15px}.sidr ul{display:block;margin:0 0 15px;padding:0;border-top:1px solid #dfdfdf;border-bottom:1px solid #fff}.sidr ul li{display:block;margin:0;border-top:1px solid #fff;border-bottom:1px solid #dfdfdf}.sidr ul li ul,.sidr ul li ul li:last-child{border-bottom:0}.sidr ul li a,.sidr ul li span{padding:5px 15px;font-size:13px;line-height:26px;display:block;text-decoration:none;color:#333}.sidr ul li ul{margin:0}.sidr ul li ul li{line-height:40px;font-size:13px}.sidr ul li ul li.active,.sidr ul li ul li.sidr-class-active,.sidr ul li ul li:hover{line-height:40px}.sidr ul li ul li a,.sidr ul li ul li span{color:rgba(51,51,51,.8);padding-left:30px}.sidr form{margin:0 15px}.sidr label{font-size:13px}.sidr input[type=text],.sidr input[type=password],.sidr input[type=date],.sidr input[type=datetime],.sidr input[type=email],.sidr input[type=number],.sidr input[type=search],.sidr input[type=tel],.sidr input[type=time],.sidr input[type=url],.sidr select,.sidr textarea{width:100%;font-size:13px;padding:5px;-moz-box-sizing:border-box;-webkit-box-sizing:border-box;box-sizing:border-box;margin:0 0 10px;border-radius:2px;border:0;background:rgba(0,0,0,.1);color:rgba(51,51,51,.6);display:block;clear:both}.sidr input[type=checkbox]{width:auto;display:inline;clear:none}.sidr input[type=button],.sidr input[type=submit]{color:#f8f8f8;background:#333}.sidr input[type=button]:hover,.sidr input[type=submit]:hover{background:rgba(51,51,51,.9)}@font-face{font-family:ElegantIcons;src:url(//www.akuntansilengkap.com/wp-content/themes/superfast/fonts/ElegantIcons.eot);src:url(//www.akuntansilengkap.com/wp-content/themes/superfast/fonts/ElegantIcons.eot?#iefix) format('embedded-opentype'),url(//www.akuntansilengkap.com/wp-content/themes/superfast/fonts/ElegantIcons.woff) format('woff'),url(//www.akuntansilengkap.com/wp-content/themes/superfast/fonts/ElegantIcons.ttf) format('truetype'),url(//www.akuntansilengkap.com/wp-content/themes/superfast/fonts/ElegantIcons.svg#ElegantIcons) format('svg');font-weight:400;font-style:normal}[data-icon]:before{font-family:ElegantIcons;content:attr(data-icon);speak:none;font-weight:400;font-variant:normal;text-transform:none;line-height:1;-webkit-font-smoothing:antialiased;-moz-osx-font-smoothing:grayscale}.arrow-up-down,.arrow_back,.arrow_carrot-2down,.arrow_carrot-2down_alt2,.arrow_carrot-2dwnn_alt,.arrow_carrot-2left,.arrow_carrot-2left_alt,.arrow_carrot-2left_alt2,.arrow_carrot-2right,.arrow_carrot-2right_alt,.arrow_carrot-2right_alt2,.arrow_carrot-2up,.arrow_carrot-2up_alt,.arrow_carrot-2up_alt2,.arrow_carrot-down,.arrow_carrot-down_alt,.arrow_carrot-down_alt2,.arrow_carrot-left,.arrow_carrot-left_alt,.arrow_carrot-left_alt2,.arrow_carrot-right,.arrow_carrot-right_alt,.arrow_carrot-right_alt2,.arrow_carrot-up,.arrow_carrot-up_alt2,.arrow_carrot_up_alt,.arrow_condense,.arrow_condense_alt,.arrow_down,.arrow_down_alt,.arrow_expand,.arrow_expand_alt,.arrow_expand_alt2,.arrow_expand_alt3,.arrow_left,.arrow_left-down,.arrow_left-down_alt,.arrow_left-right,.arrow_left-right_alt,.arrow_left-up,.arrow_left-up_alt,.arrow_left_alt,.arrow_move,.arrow_right,.arrow_right-down,.arrow_right-down_alt,.arrow_right-up,.arrow_right-up_alt,.arrow_right_alt,.arrow_triangle-down,.arrow_triangle-down_alt,.arrow_triangle-down_alt2,.arrow_triangle-left,.arrow_triangle-left_alt,.arrow_triangle-left_alt2,.arrow_triangle-right,.arrow_triangle-right_alt,.arrow_triangle-right_alt2,.arrow_triangle-up,.arrow_triangle-up_alt,.arrow_triangle-up_alt2,.arrow_up,.arrow_up-down_alt,.arrow_up_alt,.icon_adjust-horiz,.icon_adjust-vert,.icon_archive,.icon_archive_alt,.icon_bag,.icon_bag_alt,.icon_balance,.icon_blocked,.icon_book,.icon_book_alt,.icon_box-checked,.icon_box-empty,.icon_box-selected,.icon_briefcase,.icon_briefcase_alt,.icon_building,.icon_building_alt,.icon_calculator_alt,.icon_calendar,.icon_calulator,.icon_camera,.icon_camera_alt,.icon_cart,.icon_cart_alt,.icon_chat,.icon_chat_alt,.icon_check,.icon_check_alt,.icon_check_alt2,.icon_circle-empty,.icon_circle-slelected,.icon_clipboard,.icon_clock,.icon_clock_alt,.icon_close,.icon_close_alt,.icon_close_alt2,.icon_cloud,.icon_cloud-download,.icon_cloud-download_alt,.icon_cloud-upload,.icon_cloud-upload_alt,.icon_cloud_alt,.icon_cog,.icon_cogs,.icon_comment,.icon_comment_alt,.icon_compass,.icon_compass_alt,.icon_cone,.icon_cone_alt,.icon_contacts,.icon_contacts_alt,.icon_creditcard,.icon_currency,.icon_currency_alt,.icon_cursor,.icon_cursor_alt,.icon_datareport,.icon_datareport_alt,.icon_desktop,.icon_dislike,.icon_dislike_alt,.icon_document,.icon_document_alt,.icon_documents,.icon_documents_alt,.icon_download,.icon_drawer,.icon_drawer_alt,.icon_drive,.icon_drive_alt,.icon_easel,.icon_easel_alt,.icon_error-circle,.icon_error-circle_alt,.icon_error-oct,.icon_error-oct_alt,.icon_error-triangle,.icon_error-triangle_alt,.icon_film,.icon_floppy,.icon_floppy_alt,.icon_flowchart,.icon_flowchart_alt,.icon_folder,.icon_folder-add,.icon_folder-add_alt,.icon_folder-alt,.icon_folder-open,.icon_folder-open_alt,.icon_folder_download,.icon_folder_upload,.icon_genius,.icon_gift,.icon_gift_alt,.icon_globe,.icon_globe-2,.icon_globe_alt,.icon_grid-2x2,.icon_grid-3x3,.icon_group,.icon_headphones,.icon_heart,.icon_heart_alt,.icon_hourglass,.icon_house,.icon_house_alt,.icon_id,.icon_id-2,.icon_id-2_alt,.icon_id_alt,.icon_image,.icon_images,.icon_info,.icon_info_alt,.icon_key,.icon_key_alt,.icon_laptop,.icon_lifesaver,.icon_lightbulb,.icon_lightbulb_alt,.icon_like,.icon_like_alt,.icon_link,.icon_link_alt,.icon_loading,.icon_lock,.icon_lock-open,.icon_lock-open_alt,.icon_lock_alt,.icon_mail,.icon_mail_alt,.icon_map,.icon_map_alt,.icon_menu,.icon_menu-circle_alt,.icon_menu-circle_alt2,.icon_menu-square_alt,.icon_menu-square_alt2,.icon_mic,.icon_mic_alt,.icon_minus-06,.icon_minus-box,.icon_minus_alt,.icon_minus_alt2,.icon_mobile,.icon_mug,.icon_mug_alt,.icon_music,.icon_ol,.icon_paperclip,.icon_pause,.icon_pause_alt,.icon_pause_alt2,.icon_pencil,.icon_pencil-edit,.icon_pencil-edit_alt,.icon_pencil_alt,.icon_pens,.icon_pens_alt,.icon_percent,.icon_percent_alt,.icon_phone,.icon_piechart,.icon_pin,.icon_pin_alt,.icon_plus,.icon_plus-box,.icon_plus_alt,.icon_plus_alt2,.icon_printer,.icon_printer-alt,.icon_profile,.icon_pushpin,.icon_pushpin_alt,.icon_puzzle,.icon_puzzle_alt,.icon_question,.icon_question_alt,.icon_question_alt2,.icon_quotations,.icon_quotations_alt,.icon_quotations_alt2,.icon_refresh,.icon_ribbon,.icon_ribbon_alt,.icon_rook,.icon_search,.icon_search-2,.icon_search_alt,.icon_shield,.icon_shield_alt,.icon_star,.icon_star-half,.icon_star-half_alt,.icon_star_alt,.icon_stop,.icon_stop_alt,.icon_stop_alt2,.icon_table,.icon_tablet,.icon_tag,.icon_tag_alt,.icon_tags,.icon_tags_alt,.icon_target,.icon_tool,.icon_toolbox,.icon_toolbox_alt,.icon_tools,.icon_trash,.icon_trash_alt,.icon_ul,.icon_upload,.icon_vol-mute,.icon_vol-mute_alt,.icon_volume-high,.icon_volume-high_alt,.icon_volume-low,.icon_volume-low_alt,.icon_wallet,.icon_wallet_alt,.icon_zoom-in,.icon_zoom-in_alt,.icon_zoom-out,.icon_zoom-out_alt,.social_blogger,.social_blogger_circle,.social_blogger_square,.social_delicious,.social_delicious_circle,.social_delicious_square,.social_deviantart,.social_deviantart_circle,.social_deviantart_square,.social_dribbble,.social_dribbble_circle,.social_dribbble_square,.social_facebook,.social_facebook_circle,.social_facebook_square,.social_flickr,.social_flickr_circle,.social_flickr_square,.social_googledrive,.social_googledrive_alt2,.social_googledrive_square,.social_googleplus,.social_googleplus_circle,.social_googleplus_square,.social_instagram,.social_instagram_circle,.social_instagram_square,.social_linkedin,.social_linkedin_circle,.social_linkedin_square,.social_myspace,.social_myspace_circle,.social_myspace_square,.social_picassa,.social_picassa_circle,.social_picassa_square,.social_pinterest,.social_pinterest_circle,.social_pinterest_square,.social_rss,.social_rss_circle,.social_rss_square,.social_share,.social_share_circle,.social_share_square,.social_skype,.social_skype_circle,.social_skype_square,.social_spotify,.social_spotify_circle,.social_spotify_square,.social_stumbleupon_circle,.social_stumbleupon_square,.social_tumbleupon,.social_tumblr,.social_tumblr_circle,.social_tumblr_square,.social_twitter,.social_twitter_circle,.social_twitter_square,.social_vimeo,.social_vimeo_circle,.social_vimeo_square,.social_wordpress,.social_wordpress_circle,.social_wordpress_square,.social_youtube,.social_youtube_circle,.social_youtube_square{font-family:ElegantIcons;speak:none;font-style:normal;font-weight:400;font-variant:normal;text-transform:none;line-height:1;-webkit-font-smoothing:antialiased}.arrow_up:before{content:"\21"}.arrow_down:before{content:"\22"}.arrow_left:before{content:"\23"}.arrow_right:before{content:"\24"}.arrow_left-up:before{content:"\25"}.arrow_right-up:before{content:"\26"}.arrow_right-down:before{content:"\27"}.arrow_left-down:before{content:"\28"}.arrow-up-down:before{content:"\29"}.arrow_up-down_alt:before{content:"\2a"}.arrow_left-right_alt:before{content:"\2b"}.arrow_left-right:before{content:"\2c"}.arrow_expand_alt2:before{content:"\2d"}.arrow_expand_alt:before{content:"\2e"}.arrow_condense:before{content:"\2f"}.arrow_expand:before{content:"\30"}.arrow_move:before{content:"\31"}.arrow_carrot-up:before{content:"\32"}.arrow_carrot-down:before{content:"\33"}.arrow_carrot-left:before{content:"\34"}.arrow_carrot-right:before{content:"\35"}.arrow_carrot-2up:before{content:"\36"}.arrow_carrot-2down:before{content:"\37"}.arrow_carrot-2left:before{content:"\38"}.arrow_carrot-2right:before{content:"\39"}.arrow_carrot-up_alt2:before{content:"\3a"}.arrow_carrot-down_alt2:before{content:"\3b"}.arrow_carrot-left_alt2:before{content:"\3c"}.arrow_carrot-right_alt2:before{content:"\3d"}.arrow_carrot-2up_alt2:before{content:"\3e"}.arrow_carrot-2down_alt2:before{content:"\3f"}.arrow_carrot-2left_alt2:before{content:"\40"}.arrow_carrot-2right_alt2:before{content:"\41"}.arrow_triangle-up:before{content:"\42"}.arrow_triangle-down:before{content:"\43"}.arrow_triangle-left:before{content:"\44"}.arrow_triangle-right:before{content:"\45"}.arrow_triangle-up_alt2:before{content:"\46"}.arrow_triangle-down_alt2:before{content:"\47"}.arrow_triangle-left_alt2:before{content:"\48"}.arrow_triangle-right_alt2:before{content:"\49"}.arrow_back:before{content:"\4a"}.icon_minus-06:before{content:"\4b"}.icon_plus:before{content:"\4c"}.icon_close:before{content:"\4d"}.icon_check:before{content:"\4e"}.icon_minus_alt2:before{content:"\4f"}.icon_plus_alt2:before{content:"\50"}.icon_close_alt2:before{content:"\51"}.icon_check_alt2:before{content:"\52"}.icon_zoom-out_alt:before{content:"\53"}.icon_zoom-in_alt:before{content:"\54"}.icon_search:before{content:"\55"}.icon_box-empty:before{content:"\56"}.icon_box-selected:before{content:"\57"}.icon_minus-box:before{content:"\58"}.icon_plus-box:before{content:"\59"}.icon_box-checked:before{content:"\5a"}.icon_circle-empty:before{content:"\5b"}.icon_circle-slelected:before{content:"\5c"}.icon_stop_alt2:before{content:"\5d"}.icon_stop:before{content:"\5e"}.icon_pause_alt2:before{content:"\5f"}.icon_pause:before{content:"\60"}.icon_menu:before{content:"\61"}.icon_menu-square_alt2:before{content:"\62"}.icon_menu-circle_alt2:before{content:"\63"}.icon_ul:before{content:"\64"}.icon_ol:before{content:"\65"}.icon_adjust-horiz:before{content:"\66"}.icon_adjust-vert:before{content:"\67"}.icon_document_alt:before{content:"\68"}.icon_documents_alt:before{content:"\69"}.icon_pencil:before{content:"\6a"}.icon_pencil-edit_alt:before{content:"\6b"}.icon_pencil-edit:before{content:"\6c"}.icon_folder-alt:before{content:"\6d"}.icon_folder-open_alt:before{content:"\6e"}.icon_folder-add_alt:before{content:"\6f"}.icon_info_alt:before{content:"\70"}.icon_error-oct_alt:before{content:"\71"}.icon_error-circle_alt:before{content:"\72"}.icon_error-triangle_alt:before{content:"\73"}.icon_question_alt2:before{content:"\74"}.icon_question:before{content:"\75"}.icon_comment_alt:before{content:"\76"}.icon_chat_alt:before{content:"\77"}.icon_vol-mute_alt:before{content:"\78"}.icon_volume-low_alt:before{content:"\79"}.icon_volume-high_alt:before{content:"\7a"}.icon_quotations:before{content:"\7b"}.icon_quotations_alt2:before{content:"\7c"}.icon_clock_alt:before{content:"\7d"}.icon_lock_alt:before{content:"\7e"}.icon_lock-open_alt:before{content:"\e000"}.icon_key_alt:before{content:"\e001"}.icon_cloud_alt:before{content:"\e002"}.icon_cloud-upload_alt:before{content:"\e003"}.icon_cloud-download_alt:before{content:"\e004"}.icon_image:before{content:"\e005"}.icon_images:before{content:"\e006"}.icon_lightbulb_alt:before{content:"\e007"}.icon_gift_alt:before{content:"\e008"}.icon_house_alt:before{content:"\e009"}.icon_genius:before{content:"\e00a"}.icon_mobile:before{content:"\e00b"}.icon_tablet:before{content:"\e00c"}.icon_laptop:before{content:"\e00d"}.icon_desktop:before{content:"\e00e"}.icon_camera_alt:before{content:"\e00f"}.icon_mail_alt:before{content:"\e010"}.icon_cone_alt:before{content:"\e011"}.icon_ribbon_alt:before{content:"\e012"}.icon_bag_alt:before{content:"\e013"}.icon_creditcard:before{content:"\e014"}.icon_cart_alt:before{content:"\e015"}.icon_paperclip:before{content:"\e016"}.icon_tag_alt:before{content:"\e017"}.icon_tags_alt:before{content:"\e018"}.icon_trash_alt:before{content:"\e019"}.icon_cursor_alt:before{content:"\e01a"}.icon_mic_alt:before{content:"\e01b"}.icon_compass_alt:before{content:"\e01c"}.icon_pin_alt:before{content:"\e01d"}.icon_pushpin_alt:before{content:"\e01e"}.icon_map_alt:before{content:"\e01f"}.icon_drawer_alt:before{content:"\e020"}.icon_toolbox_alt:before{content:"\e021"}.icon_book_alt:before{content:"\e022"}.icon_calendar:before{content:"\e023"}.icon_film:before{content:"\e024"}.icon_table:before{content:"\e025"}.icon_contacts_alt:before{content:"\e026"}.icon_headphones:before{content:"\e027"}.icon_lifesaver:before{content:"\e028"}.icon_piechart:before{content:"\e029"}.icon_refresh:before{content:"\e02a"}.icon_link_alt:before{content:"\e02b"}.icon_link:before{content:"\e02c"}.icon_loading:before{content:"\e02d"}.icon_blocked:before{content:"\e02e"}.icon_archive_alt:before{content:"\e02f"}.icon_heart_alt:before{content:"\e030"}.icon_star_alt:before{content:"\e031"}.icon_star-half_alt:before{content:"\e032"}.icon_star:before{content:"\e033"}.icon_star-half:before{content:"\e034"}.icon_tools:before{content:"\e035"}.icon_tool:before{content:"\e036"}.icon_cog:before{content:"\e037"}.icon_cogs:before{content:"\e038"}.arrow_up_alt:before{content:"\e039"}.arrow_down_alt:before{content:"\e03a"}.arrow_left_alt:before{content:"\e03b"}.arrow_right_alt:before{content:"\e03c"}.arrow_left-up_alt:before{content:"\e03d"}.arrow_right-up_alt:before{content:"\e03e"}.arrow_right-down_alt:before{content:"\e03f"}.arrow_left-down_alt:before{content:"\e040"}.arrow_condense_alt:before{content:"\e041"}.arrow_expand_alt3:before{content:"\e042"}.arrow_carrot_up_alt:before{content:"\e043"}.arrow_carrot-down_alt:before{content:"\e044"}.arrow_carrot-left_alt:before{content:"\e045"}.arrow_carrot-right_alt:before{content:"\e046"}.arrow_carrot-2up_alt:before{content:"\e047"}.arrow_carrot-2dwnn_alt:before{content:"\e048"}.arrow_carrot-2left_alt:before{content:"\e049"}.arrow_carrot-2right_alt:before{content:"\e04a"}.arrow_triangle-up_alt:before{content:"\e04b"}.arrow_triangle-down_alt:before{content:"\e04c"}.arrow_triangle-left_alt:before{content:"\e04d"}.arrow_triangle-right_alt:before{content:"\e04e"}.icon_minus_alt:before{content:"\e04f"}.icon_plus_alt:before{content:"\e050"}.icon_close_alt:before{content:"\e051"}.icon_check_alt:before{content:"\e052"}.icon_zoom-out:before{content:"\e053"}.icon_zoom-in:before{content:"\e054"}.icon_stop_alt:before{content:"\e055"}.icon_menu-square_alt:before{content:"\e056"}.icon_menu-circle_alt:before{content:"\e057"}.icon_document:before{content:"\e058"}.icon_documents:before{content:"\e059"}.icon_pencil_alt:before{content:"\e05a"}.icon_folder:before{content:"\e05b"}.icon_folder-open:before{content:"\e05c"}.icon_folder-add:before{content:"\e05d"}.icon_folder_upload:before{content:"\e05e"}.icon_folder_download:before{content:"\e05f"}.icon_info:before{content:"\e060"}.icon_error-circle:before{content:"\e061"}.icon_error-oct:before{content:"\e062"}.icon_error-triangle:before{content:"\e063"}.icon_question_alt:before{content:"\e064"}.icon_comment:before{content:"\e065"}.icon_chat:before{content:"\e066"}.icon_vol-mute:before{content:"\e067"}.icon_volume-low:before{content:"\e068"}.icon_volume-high:before{content:"\e069"}.icon_quotations_alt:before{content:"\e06a"}.icon_clock:before{content:"\e06b"}.icon_lock:before{content:"\e06c"}.icon_lock-open:before{content:"\e06d"}.icon_key:before{content:"\e06e"}.icon_cloud:before{content:"\e06f"}.icon_cloud-upload:before{content:"\e070"}.icon_cloud-download:before{content:"\e071"}.icon_lightbulb:before{content:"\e072"}.icon_gift:before{content:"\e073"}.icon_house:before{content:"\e074"}.icon_camera:before{content:"\e075"}.icon_mail:before{content:"\e076"}.icon_cone:before{content:"\e077"}.icon_ribbon:before{content:"\e078"}.icon_bag:before{content:"\e079"}.icon_cart:before{content:"\e07a"}.icon_tag:before{content:"\e07b"}.icon_tags:before{content:"\e07c"}.icon_trash:before{content:"\e07d"}.icon_cursor:before{content:"\e07e"}.icon_mic:before{content:"\e07f"}.icon_compass:before{content:"\e080"}.icon_pin:before{content:"\e081"}.icon_pushpin:before{content:"\e082"}.icon_map:before{content:"\e083"}.icon_drawer:before{content:"\e084"}.icon_toolbox:before{content:"\e085"}.icon_book:before{content:"\e086"}.icon_contacts:before{content:"\e087"}.icon_archive:before{content:"\e088"}.icon_heart:before{content:"\e089"}.icon_profile:before{content:"\e08a"}.icon_group:before{content:"\e08b"}.icon_grid-2x2:before{content:"\e08c"}.icon_grid-3x3:before{content:"\e08d"}.icon_music:before{content:"\e08e"}.icon_pause_alt:before{content:"\e08f"}.icon_phone:before{content:"\e090"}.icon_upload:before{content:"\e091"}.icon_download:before{content:"\e092"}.social_facebook:before{content:"\e093"}.social_twitter:before{content:"\e094"}.social_pinterest:before{content:"\e095"}.social_googleplus:before{content:"\e096"}.social_tumblr:before{content:"\e097"}.social_tumbleupon:before{content:"\e098"}.social_wordpress:before{content:"\e099"}.social_instagram:before{content:"\e09a"}.social_dribbble:before{content:"\e09b"}.social_vimeo:before{content:"\e09c"}.social_linkedin:before{content:"\e09d"}.social_rss:before{content:"\e09e"}.social_deviantart:before{content:"\e09f"}.social_share:before{content:"\e0a0"}.social_myspace:before{content:"\e0a1"}.social_skype:before{content:"\e0a2"}.social_youtube:before{content:"\e0a3"}.social_picassa:before{content:"\e0a4"}.social_googledrive:before{content:"\e0a5"}.social_flickr:before{content:"\e0a6"}.social_blogger:before{content:"\e0a7"}.social_spotify:before{content:"\e0a8"}.social_delicious:before{content:"\e0a9"}.social_facebook_circle:before{content:"\e0aa"}.social_twitter_circle:before{content:"\e0ab"}.social_pinterest_circle:before{content:"\e0ac"}.social_googleplus_circle:before{content:"\e0ad"}.social_tumblr_circle:before{content:"\e0ae"}.social_stumbleupon_circle:before{content:"\e0af"}.social_wordpress_circle:before{content:"\e0b0"}.social_instagram_circle:before{content:"\e0b1"}.social_dribbble_circle:before{content:"\e0b2"}.social_vimeo_circle:before{content:"\e0b3"}.social_linkedin_circle:before{content:"\e0b4"}.social_rss_circle:before{content:"\e0b5"}.social_deviantart_circle:before{content:"\e0b6"}.social_share_circle:before{content:"\e0b7"}.social_myspace_circle:before{content:"\e0b8"}.social_skype_circle:before{content:"\e0b9"}.social_youtube_circle:before{content:"\e0ba"}.social_picassa_circle:before{content:"\e0bb"}.social_googledrive_alt2:before{content:"\e0bc"}.social_flickr_circle:before{content:"\e0bd"}.social_blogger_circle:before{content:"\e0be"}.social_spotify_circle:before{content:"\e0bf"}.social_delicious_circle:before{content:"\e0c0"}.social_facebook_square:before{content:"\e0c1"}.social_twitter_square:before{content:"\e0c2"}.social_pinterest_square:before{content:"\e0c3"}.social_googleplus_square:before{content:"\e0c4"}.social_tumblr_square:before{content:"\e0c5"}.social_stumbleupon_square:before{content:"\e0c6"}.social_wordpress_square:before{content:"\e0c7"}.social_instagram_square:before{content:"\e0c8"}.social_dribbble_square:before{content:"\e0c9"}.social_vimeo_square:before{content:"\e0ca"}.social_linkedin_square:before{content:"\e0cb"}.social_rss_square:before{content:"\e0cc"}.social_deviantart_square:before{content:"\e0cd"}.social_share_square:before{content:"\e0ce"}.social_myspace_square:before{content:"\e0cf"}.social_skype_square:before{content:"\e0d0"}.social_youtube_square:before{content:"\e0d1"}.social_picassa_square:before{content:"\e0d2"}.social_googledrive_square:before{content:"\e0d3"}.social_flickr_square:before{content:"\e0d4"}.social_blogger_square:before{content:"\e0d5"}.social_spotify_square:before{content:"\e0d6"}.social_delicious_square:before{content:"\e0d7"}.icon_printer:before{content:"\e103"}.icon_calulator:before{content:"\e0ee"}.icon_building:before{content:"\e0ef"}.icon_floppy:before{content:"\e0e8"}.icon_drive:before{content:"\e0ea"}.icon_search-2:before{content:"\e101"}.icon_id:before{content:"\e107"}.icon_id-2:before{content:"\e108"}.icon_puzzle:before{content:"\e102"}.icon_like:before{content:"\e106"}.icon_dislike:before{content:"\e0eb"}.icon_mug:before{content:"\e105"}.icon_currency:before{content:"\e0ed"}.icon_wallet:before{content:"\e100"}.icon_pens:before{content:"\e104"}.icon_easel:before{content:"\e0e9"}.icon_flowchart:before{content:"\e109"}.icon_datareport:before{content:"\e0ec"}.icon_briefcase:before{content:"\e0fe"}.icon_shield:before{content:"\e0f6"}.icon_percent:before{content:"\e0fb"}.icon_globe:before{content:"\e0e2"}.icon_globe-2:before{content:"\e0e3"}.icon_target:before{content:"\e0f5"}.icon_hourglass:before{content:"\e0e1"}.icon_balance:before{content:"\e0ff"}.icon_rook:before{content:"\e0f8"}.icon_printer-alt:before{content:"\e0fa"}.icon_calculator_alt:before{content:"\e0e7"}.icon_building_alt:before{content:"\e0fd"}.icon_floppy_alt:before{content:"\e0e4"}.icon_drive_alt:before{content:"\e0e5"}.icon_search_alt:before{content:"\e0f7"}.icon_id_alt:before{content:"\e0e0"}.icon_id-2_alt:before{content:"\e0fc"}.icon_puzzle_alt:before{content:"\e0f9"}.icon_like_alt:before{content:"\e0dd"}.icon_dislike_alt:before{content:"\e0f1"}.icon_mug_alt:before{content:"\e0dc"}.icon_currency_alt:before{content:"\e0f3"}.icon_wallet_alt:before{content:"\e0d8"}.icon_pens_alt:before{content:"\e0db"}.icon_easel_alt:before{content:"\e0f0"}.icon_flowchart_alt:before{content:"\e0df"}.icon_datareport_alt:before{content:"\e0f2"}.icon_briefcase_alt:before{content:"\e0f4"}.icon_shield_alt:before{content:"\e0d9"}.icon_percent_alt:before{content:"\e0da"}.icon_globe_alt:before{content:"\e0de"}.icon_clipboard:before{content:"\e0e6"}.glyph{float:left;text-align:center;padding:.75em;margin:.4em 1.5em .75em 0;width:6em;text-shadow:none}.glyph_big{font-size:128px;color:#59c5dc;float:left;margin-right:20px}.glyph div{padding-bottom:10px}.glyph input{font-family:consolas,monospace;font-size:12px;width:100%;text-align:center;border:0;box-shadow:0 0 0 1px #ccc;padding:.2em;-moz-border-radius:5px;-webkit-border-radius:5px}.centered{margin-left:auto;margin-right:auto}.glyph .fs1{font-size:2em}html{font-size:10px;-webkit-tap-highlight-color:rgba(0,0,0,0)}html,html a,body,*{-webkit-font-smoothing:antialiased !important;-webkit-backface-visibility:hidden !important;backface-visibility:hidden !important;text-shadow:1px 1px 1px rgba(0,0,0,.025);-moz-osx-font-smoothing:grayscale !important}body{font-family:sans-serif;line-height:1.6;margin:0 auto;background-color:#ecf0f1}input,button,select,textarea{font-family:inherit;font-size:inherit;line-height:inherit}figure{margin:0}img{vertical-align:middle;height:auto;max-width:100%}.img-responsive{display:block;max-width:100%;height:auto}hr{margin-top:23px;margin-bottom:23px;border:0;border-top:1px solid #fff}[role=button]{cursor:pointer}mark,.mark{background-color:#fcf8e3;padding:.2em}a{color:#2980b9;text-decoration:none;-webkit-transition:all .25s ease;-moz-transition:all .25s ease;-ms-transition:all .25s ease;-o-transition:all .25s ease;transition:all .25s ease}a:hover,a:focus,a:active{color:#3498db;text-decoration:none;opacity:.8}a:focus{outline:5px auto -webkit-focus-ring-color;outline-offset:-2px}del{color:#bdc3c7}h1,h2,h3,h4,h5,h6{font-family:sans-serif;font-weight:600;line-height:1.1;color:inherit;margin-top:0;margin-bottom:10px}h1{font-size:36px}h2{font-size:30px}h3{font-size:24px}h4{font-size:18px}h5{font-size:14px}h6{font-size:12px}h1 small,h2 small,h3 small,h4 small,h5 small,h6 small{font-weight:400;line-height:1;font-size:75%}p{margin:0 0 15px}.item-article p{margin:0 !important}small{font-size:85%}blockquote{border-color:#ecf0f1;font-style:italic}table{background-color:transparent;border-collapse:collapse;border-spacing:0;margin:0 0 20px;width:100%;border:1px solid #ededed}caption{padding-top:8px;padding-bottom:8px;color:#a7a7a7;text-align:left}caption,th,td{text-align:left}th{text-align:left;font-weight:700;text-transform:uppercase}td{border-top:1px solid #ededed;padding:6px 12px}fieldset{margin:0 0 20px}ul,ol{margin-top:0;margin-bottom:11.5px}ul ul,ol ul,ul ol,ol ol{margin-bottom:0}.list-unstyled{padding-left:0;list-style:none}.list-inline{padding-left:0;list-style:none;margin-left:-5px}.list-inline>li{display:inline-block;padding-left:5px;padding-right:5px}dl{margin-top:0;margin-bottom:23px}dt,dd{line-height:1.7}dt{font-weight:700}dd{margin-left:0}@media (min-width:768px){.dl-horizontal dt{float:left;width:160px;clear:left;text-align:right;overflow:hidden;text-overflow:ellipsis;white-space:nowrap}.dl-horizontal dd{margin-left:180px}}abbr[title],abbr[data-original-title]{cursor:help}blockquote{padding:11.5px 23px;margin:0 0 23px;border-left:5px solid #ecf0f1}blockquote p:last-child,blockquote ul:last-child,blockquote ol:last-child{margin-bottom:0 !important}address{margin-bottom:23px;font-style:normal;line-height:1.7}code,kbd,pre,samp{font-family:Menlo,Monaco,Consolas,"Courier New",monospace}code{padding:2px 4px;font-size:90%;color:#34495e;background-color:#f8f8f8;border-radius:4px}kbd{padding:2px 4px;font-size:90%;color:#fff;background-color:#34495e}kbd kbd{padding:0;font-size:100%;font-weight:700;-webkit-box-shadow:none;box-shadow:none}pre{display:block;padding:11px;margin:0 0 11.5px;font-size:13px;line-height:1.7;word-break:break-all;word-wrap:break-word;color:#fff;background-color:#2c3e50}pre code{padding:0;font-size:inherit;color:inherit;white-space:pre-wrap;background-color:transparent}.text-left{text-align:left}.text-right{text-align:right}.text-center{text-align:center}.text-justify{text-align:justify}.text-nowrap{white-space:nowrap}.gmr-embed-responsive{position:relative;display:block;height:0;padding:0;overflow:hidden;margin-bottom:20px}.gmr-embed-responsive .gmr-embed-responsive-item,.gmr-embed-responsive iframe,.gmr-embed-responsive embed,.gmr-embed-responsive object,.gmr-embed-responsive video{position:absolute;top:0;left:0;bottom:0;height:100%;width:100%;border:0}.gmr-embed-responsive-16by9{padding-bottom:56.25%}.gmr-embed-responsive-4by3{padding-bottom:75%}.clearfix:before,.clearfix:after,.dl-horizontal dd:before,.dl-horizontal dd:after,.container:before,.container:after,.container-fluid:before,.container-fluid:after,.row:before,.row:after{content:" ";display:table}.clearfix:after,.dl-horizontal dd:after,.container:after,.container-fluid:after,.row:after{clear:both}.center-block{display:block;margin-left:auto;margin-right:auto}.pull-right{float:right !important}.pull-left{float:left !important}.hidden,.hide{display:none !important}.show{display:block !important}.invisible{visibility:hidden}.affix{position:fixed}#site-container{position:relative}.gmr-box-layout #site-container{margin:0 auto;max-width:1015px}.gmr-headwrapper{margin-top:20px;margin-bottom:20px}.gmr-logo{float:left}.gmr-logo img{max-width:100%}.site-title{font-weight:500;line-height:1.1;color:inherit;margin-bottom:0;font-size:26px}.site-description{font-size:13px}@media (max-width:1200px){.gmr-logo{text-align:center;display:block;width:100%;margin-bottom:20px}}a.button,button.button,input.button,a.button,button,input[type=button],input[type=reset],input[type=submit]{border:2px solid #2c3e50;cursor:pointer;display:inline-block;outline:0;overflow:visible;margin:0;padding:8px 14px;text-decoration:none;vertical-align:top;width:auto;vertical-align:middle;background-color:inherit;white-space:normal;height:auto;-webkit-appearance:none;-moz-background-clip:padding;-o-background-clip:padding-box;-webkit-background-clip:padding;background-clip:padding-box;-webkit-transition:all .25s ease;-moz-transition:all .25s ease;-ms-transition:all .25s ease;-o-transition:all .25s ease;transition:all .25s ease}a.button:hover,button.button:hover,input.button:hover,button:hover,input[type=button]:hover,input[type=reset]:hover,input[type=submit]:hover,a.button:focus,button:focus,input[type=button]:focus,input[type=reset]:focus,input[type=submit]:focus,a.button:active,button:active,input[type=button]:active,input[type=reset]:active,input[type=submit]:active{text-decoration:none;background-color:#2c3e50;color:#fff}input[type=text],input[type=email],input[type=url],input[type=password],input[type=search],input[type=number],input[type=tel],input[type=range],input[type=date],input[type=month],input[type=week],input[type=time],input[type=datetime],input[type=datetime-local],input[type=color],select,textarea{background-color:inherit;border-width:2px;border-style:solid;border-color:#ecf0f1;outline:0;margin:0;padding:8px 14px;text-align:left;font-size:inherit;vertical-align:middle;font-family:inherit;-moz-box-sizing:border-box;-webkit-box-sizing:border-box;box-sizing:border-box;-moz-background-clip:padding;-o-background-clip:padding-box;-webkit-background-clip:padding;background-clip:padding-box;-webkit-appearance:none}input[type=text][disabled],input[type=email][disabled],input[type=url][disabled],input[type=password][disabled],input[type=search][disabled],input[type=number][disabled],input[type=tel][disabled],input[type=range][disabled],input[type=date][disabled],input[type=month][disabled],input[type=week][disabled],input[type=time][disabled],input[type=datetime][disabled],input[type=datetime-local][disabled],input[type=color][disabled] select[disabled],textarea[disabled]{background-color:#eee}input[type=text]:focus,input[type=email]:focus,input[type=url]:focus,input[type=password]:focus,input[type=search]:focus,input[type=number]:focus,input[type=tel]:focus,input[type=range]:focus,input[type=date]:focus,input[type=month]:focus,input[type=week]:focus,input[type=time]:focus,input[type=datetime]:focus,input[type=datetime-local]:focus,input[type=color]:focus,select:focus,textarea:focus{border-color:#ddd}button[disabled],input[disabled],select[disabled],select[disabled] option,select[disabled] optgroup,textarea[disabled],a.button_disabled{-moz-box-shadow:none;-webkit-box-shadow:none;box-shadow:none;-moz-user-select:-moz-none;-webkit-user-select:none;-khtml-user-select:none;color:#888;cursor:default}textarea,select[size],select[multiple]{height:auto}select[size="0"],select[size="1"]{height:1.8em}select{max-width:100%}textarea{min-height:40px;overflow:auto;resize:vertical;width:100%}optgroup{color:#000;font-style:normal;font-weight:400;font-family:Arial,"Liberation Sans",FreeSans,sans-serif}optgroup::-moz-focus-inner{border:0;padding:0}.container{margin-right:auto;margin-left:auto;padding-left:15px;padding-right:15px}@media (min-width:768px){.container{width:750px}}@media (min-width:992px){.container{width:970px;max-width:900px}}@media (min-width:1200px){.container{width:1170px;max-width:990px}}.container-fluid{margin-right:auto;margin-left:auto;padding-left:15px;padding-right:15px}.row{margin-left:-15px;margin-right:-15px}.col-md-1,.col-md-2,.col-md-3,.col-md-4,.col-md-5,.col-md-6,.col-md-7,.col-md-8,.col-md-9,.col-md-10,.col-md-11,.col-md-12{position:relative;min-height:1px;padding-left:15px;padding-right:15px}@media (min-width:992px){.col-md-1,.col-md-2,.col-md-3,.col-md-4,.col-md-5,.col-md-6,.col-md-7,.col-md-8,.col-md-9,.col-md-10,.col-md-11,.col-md-12{float:left}.col-md-12{width:100%}.col-md-11{width:91.66666667%}.col-md-10{width:83.33333333%}.col-md-9{width:75%}.col-md-8{width:66.66666667%}.col-md-7{width:58.33333333%}.col-md-6{width:50%}.col-md-5{width:41.66666667%}.col-md-4{width:33.33333333%}.col-md-3{width:25%}.col-md-2{width:16.66666667%}.col-md-1{width:8.33333333%}.col-md-offset-12{margin-left:100%}.col-md-offset-11{margin-left:91.66666667%}.col-md-offset-10{margin-left:83.33333333%}.col-md-offset-9{margin-left:75%}.col-md-offset-8{margin-left:66.66666667%}.col-md-offset-7{margin-left:58.33333333%}.col-md-offset-6{margin-left:50%}.col-md-offset-5{margin-left:41.66666667%}.col-md-offset-4{margin-left:33.33333333%}.col-md-offset-3{margin-left:25%}.col-md-offset-2{margin-left:16.66666667%}.col-md-offset-1{margin-left:8.33333333%}.col-md-offset-0{margin-left:0}}.gmr-sticky.admin-bar .top-header.sticky-menu{top:32px}.gmr-sticky .top-header.sticky-menu{width:100%;z-index:13;border-bottom:0;margin:auto;top:0;left:0;right:0;position:fixed;-webkit-transition:all .25s ease;-moz-transition:all .25s ease;-ms-transition:all .25s ease;-o-transition:all .25s ease;transition:all .25s ease}.gmr-sticky .top-header.sticky-menu .gmr-mainmenu{line-height:30px}@media only screen and (max-width :1200px){.gmr-sticky .top-header.sticky-menu{border-bottom:none;position:static}}.gmr-featured-image{margin-bottom:30px}.gmr-slider{margin-bottom:20px}.gmr-mainmenu{margin:0;padding:0;line-height:30px}.gmr-mainmenu ul{list-style:none}#primary-menu,#primary-menu .sub-menu,#primary-menu .children{margin:0 auto;padding:0;z-index:9999}#primary-menu>li,#primary-menu .sub-menu li,#primary-menu .children li{display:block;float:left;position:relative}#primary-menu>li>a{position:relative;display:block;padding:10px 15px;text-decoration:none !important;text-transform:uppercase;font-weight:600;font-size:13px}#primary-menu>li.menu-border>a span{border:2px solid #fff;line-height:20px;padding:10px 15px;margin-top:18px;margin-bottom:18px}#primary-menu>li.gmr-menu-cart>a sup{margin-left:5px}#primary-menu>li.page_item_has_children>a:after,#primary-menu>li.menu-item-has-children>a:after,#primary-menu .sub-menu>li.page_item_has_children>a:after,#primary-menu .sub-menu>li.menu-item-has-children>a:after,#primary-menu .children>li.page_item_has_children>a:after,#primary-menu .children>li.menu-item-has-children>a:after{content:"\33";display:inline-block;font:normal normal normal 12px/1 ElegantIcons;-webkit-font-smoothing:antialiased;position:relative;right:0;top:0}#primary-menu>li.page_item_has_children:hover>a:after,#primary-menu>li.menu-item-has-children:hover>a:after{content:"\32"}#primary-menu .sub-menu>li.page_item_has_children>a:after,#primary-menu .sub-menu>li.menu-item-has-children>a:after,#primary-menu .children>li.page_item_has_children>a:after,#primary-menu .children>li.menu-item-has-children>a:after{content:"\35";top:2px;float:right}#primary-menu .sub-menu>li.page_item_has_children:hover>a:after,#primary-menu .sub-menu>li.menu-item-has-children:hover>a:after,#primary-menu .children>li.page_item_has_children:hover>a:after,#primary-menu .children>li.menu-item-has-children:hover>a:after{content:"\34"}#primary-menu .sub-menu,#primary-menu .children{left:0;padding:0;position:absolute;top:120%;width:200px;z-index:999;opacity:0;display:none;background-color:#fff;-webkit-box-shadow:0px 0px 4px -2px rgba(0,0,0,.3);-moz-box-shadow:0px 0px 4px -2px rgba(0,0,0,.3);box-shadow:0px 0px 4px -2px rgba(0,0,0,.3)}#primary-menu>li.col-2>.sub-menu{width:350px}#primary-menu>li.col-3>.sub-menu{width:450px}#primary-menu>li.col-4>.sub-menu{width:600px}#primary-menu>li.col-2>.sub-menu>li{width:50%;float:left;display:inline}#primary-menu>li.col-3>.sub-menu>li{width:33.33%;float:left;display:inline}#primary-menu>li.col-4>.sub-menu>li{width:25%;float:left;display:inline}#primary-menu li.col-2>.sub-menu,#primary-menu li.col-3>.sub-menu,#primary-menu li.col-4>.sub-menu{padding:10px}#primary-menu .sub-menu:after,#primary-menu .children:after{bottom:80%;left:40px;border:solid transparent;content:" ";height:0;width:0;position:absolute;border-color:rgba(255,255,255,0);border-bottom-color:#fff;border-width:10px;margin-left:-10px;opacity:0;display:none}#primary-menu .sub-menu ul,#primary-menu .children ul{left:200px !important;top:0 !important}#primary-menu .sub-menu ul:after,#primary-menu .children ul:after{border-width:0;margin-left:0}#primary-menu .sub-menu a,#primary-menu .children a{display:block;line-height:18px;font-size:13px;letter-spacing:0;padding:10px 15px !important;text-align:left;color:#333 !important;text-transform:none !important;-webkit-transition:all .25s ease;-moz-transition:all .25s ease;-ms-transition:all .25s ease;-o-transition:all .25s ease;transition:all .25s ease}#primary-menu .sub-menu>li:hover>a,#primary-menu .children>li:hover>a{background-color:#f1f2f3 !important}#primary-menu .sub-menu.current_page_item:after,#primary-menu .sub-menu li,#primary-menu .children.current_page_item:after,#primary-menu .children li{float:none}#primary-menu li>.sub-menu.focused,#primary-menu li:hover>.sub-menu,#primary-menu li>.children.focused,#primary-menu li:hover>.children{opacity:1;top:100%;display:block;animation:anim .5s ease-in-out}#primary-menu li>.sub-menu.focused:after,#primary-menu li:hover>.sub-menu:after,#primary-menu li>.children.focused:after,#primary-menu li:hover>.children:after{opacity:1;bottom:100%;display:block;animation:anim .5s ease-in-out}@keyframes anim{0%{display:none;transform:translateY(20%)}1%{display:block;opacity:0;transform:translateY(20%)}100%{opacity:1;transform:translateY(0%)}}#gmr-responsive-menu{margin:0 15px 0;padding:0;font-size:13px;line-height:50px}#primary-menu>li.gmr-close-btn,#gmr-responsive-menu,#gmr-secondaryresponsive-menu{display:none}#gmr-responsive-menu:before{content:"\62";display:inline-block;font:normal normal normal 16px/1 ElegantIcons;-webkit-font-smoothing:antialiased;position:relative;left:-7px;top:0}.sidr li input[type=text],.sidr li input[type=search]{border:2px solid #ecf0f1 !important;margin-top:10px;margin-bottom:10px;background:#fff;padding:10px 15px;line-height:28px}.sidr ul ul a{font-size:14px}.sidr-class-search-trigger{display:none}.sidr-class-icon_cart_alt{font-family:ElegantIcons;speak:none;font-style:normal;font-weight:400;font-variant:normal;text-transform:none;line-height:1;-webkit-font-smoothing:antialiased;display:inline-block !important}.sidr-class-icon_cart_alt:before{content:"\e015"}@media (max-width:1200px){#gmr-responsive-menu{display:inline-block;float:right}#gmr-secondaryresponsive-menu{display:inline-block}.gmr-mainmenu,.gmr-secondmenu{display:none}}.gmr-search{padding:0 0 0 15px}.search-trigger .gmr-icon{line-height:30px;position:relative;width:14px;display:inline-block;padding:10px 0;font-size:13px}.search-trigger .icon_close{display:none}.search-trigger.active .icon_search{display:none}.search-trigger.active .icon_close{display:block}.gmr-search input[type=text]{width:300px;padding:11px 14px;height:44px;line-height:44px;background-color:#fff;border:none !important}.gmr-search .search-trigger{display:block}.gmr-searchform input{position:absolute;right:30px;top:50%;margin-top:-22px;display:none}.gmr-social-icon{margin:0;padding:0;line-height:30px}.gmr-social-icon ul{margin:0 auto;padding:0;list-style:none;z-index:9999}.gmr-social-icon ul>li{display:inline-block;position:relative}.gmr-social-icon ul>li>a{position:relative;display:block;text-decoration:none !important;line-height:20px;font-size:13px;padding:10px 8px !important}.site-main .comment-navigation{margin:0 0 1.5em}.site-main .posts-navigation,.site-main .post-navigation{overflow:hidden;padding:10px 0 0;margin:1.5em 0 0;border-top:2px dashed #ecf0f1}.post-navigation .nav-previous span,.post-navigation .nav-next span{color:#ccc;display:block}.posts-navigation .nav-previous,.post-navigation .nav-previous{float:left;width:48%}.posts-navigation .nav-next,.post-navigation .nav-next{float:right;text-align:right;width:48%}ul.page-numbers{list-style:none !important;padding-left:0;text-align:center;font-size:12px}ul.page-numbers li{display:inline-block;margin:0 2px}ul.page-numbers li span.current,ul.page-numbers li a{padding:5px 10px;border-width:2px;border-style:solid;border-color:#ecf0f1}ul.page-numbers li span.page-numbers{border-color:#354b60}ul.page-numbers li a:hover{border-color:#354b60}.page-links{clear:both;margin:20px -2px 0;font-size:12px}.gmr-single .page-links{margin-bottom:30px}.page-links .page-text,.page-links .page-link-number{font-size:12px;margin:10px 2px 0;padding:5px 10px;display:inline-block;border-width:2px;border-style:solid;border-color:#ecf0f1;background-color:#f1f3f4}.page-links a .page-link-number{border-color:#ecf0f1;background-color:transparent}.page-links a .page-link-number:hover{border-color:#354b60}.gmr-hidden{display:none}.screen-reader-text{clip:rect(1px,1px,1px,1px);position:absolute !important;height:1px;width:1px;overflow:hidden}.screen-reader-text:focus{background-color:#efefef;box-shadow:0 0 2px 2px rgba(0,0,0,.1);clip:auto !important;color:#21759b;display:block;font-size:14px;font-size:1.4rem;font-weight:700;height:auto;left:5px;line-height:normal;padding:15px 23px 14px;text-decoration:none;top:5px;width:auto;z-index:100000}#content[tabindex="-1"]:focus{outline:0}.alignnone{margin:0 auto 20px auto}.aligncenter,div.aligncenter{display:block;margin:0 auto 5px auto}.alignright{float:right;margin:0 0 20px 20px}.alignleft{float:left;margin:0 20px 20px 0}a img.alignright{float:right;margin:0 0 20px 20px}a img.alignnone{margin:0 20px 20px 0}a img.alignleft{float:left;margin:0 20px 20px 0}a img.aligncenter,p.img-center img{display:block;margin-left:auto;margin-right:auto}.widget{margin:0 0 20px}ol.comment-list li .comment-meta:before,ol.comment-list li .comment-meta:after,.widget:before,.widget:after{content:"";display:table}ol.comment-list li .comment-meta:after,.widget:after{clear:both}.widget-title{overflow:hidden;text-align:center;font-size:18px;margin-bottom:20px}.widget-title:before,.widget-title:after{background-color:#ecf0f1;content:"";display:inline-block;height:2px;position:relative;vertical-align:middle;width:50%}.widget-title:before{right:.5em;margin-left:-50%}.widget-title:after{left:.5em;margin-right:-50%}.widget select{max-width:100%}.widget ul{margin-top:-5px;margin-bottom:-5px;padding-left:0;list-style:none}.widget ul.sub-menu,.widget ul.children{margin-top:5px;padding-left:20px}.widget li{padding:5px 0}.widget_search input[type=search]{width:100%;display:block}.widget_search input[type=submit]{display:none}.tagcloud a{border:2px solid #2c3e50;display:inline-block;outline:0;overflow:visible;margin:0 5px 10px 0;padding:5px 10px 5px;text-decoration:none;vertical-align:top;width:auto;font:inherit;vertical-align:middle;font-weight:500;font-size:13px !important;background-color:inherit;-webkit-appearance:none;-moz-background-clip:padding;-o-background-clip:padding-box;-webkit-background-clip:padding;background-clip:padding-box;-webkit-transition:all .25s ease;-moz-transition:all .25s ease;-ms-transition:all .25s ease;-o-transition:all .25s ease;transition:all .25s ease}.tagcloud a:hover,.tagcloud a:active,.tagcloud a:focus{color:#fff}.widget_rss a img{display:none}.widget_rss .widget-title:before{content:"\e09e";display:inline-block;font:normal normal normal 18px/1 ElegantIcons;-webkit-font-smoothing:antialiased;position:relative;left:0;top:0}.widget_rss li .rsswidget{display:block}.widget_rss li .rss-date{font-size:13px;color:#bbb;margin-bottom:20px}#wp-calendar{width:100%}#wp-calendar caption{text-align:right;margin-top:0;margin-bottom:0}#wp-calendar thead th{text-align:center;padding:8px;background:rgba(0,0,0,.05);border:1px solid rgba(0,0,0,.1)}#wp-calendar tbody td{background:rgba(0,0,0,.025);border:1px solid rgba(0,0,0,.1);text-align:center;padding:8px}#wp-calendar tbody td:hover{background:rgba(0,0,0,.05)}#wp-calendar tbody .pad{background:0 0}#wp-calendar tfoot #next{text-align:right}#wp-calendar tfoot #prev{padding-top:10px}@media (max-width:480px){#wp-calendar thead th,#wp-calendar tbody td{padding:0}}.widget_pages li:before,.widget_meta li:before,.widget_nav_menu li:before,.widget_categories li:before,.widget_archive li:before,.widget_recent_entries li:before,.widget_recent_comments li:before{display:inline-block;font:normal normal normal 16px/1 ElegantIcons;-webkit-font-smoothing:antialiased;position:relative;left:0;top:0;margin-right:5px}.widget_recent_entries li:before{content:"\69"}.widget_recent_comments li:before{content:"\76"}.widget_archive li:before,.widget_categories li:before{content:"\6d"}.widget_pages li:before,.widget_meta li:before,.widget_nav_menu li:before{content:"\62"}.gmr-content{padding:20px 0}.page-title{overflow:hidden;text-align:center;font-size:18px;margin-bottom:20px}.page-title:before,.page-title:after{background-color:#ecf0f1;content:"";display:inline-block;height:2px;position:relative;vertical-align:middle;width:50%}.page-title:before{right:.5em;margin-left:-50%}.page-title:after{left:.5em;margin-right:-50%}.taxonomy-description p{position:relative;margin-bottom:20px;padding:20px;border:2px solid #ecf0f1;color:#ccc}.taxonomy-description p:after{content:'';position:absolute;bottom:100%;left:50%;margin-left:-13px;width:0;height:0;border-bottom:solid 13px #ecf0f1;border-left:solid 13px transparent;border-right:solid 13px transparent}.content-thumbnail{text-align:center;margin-bottom:20px}.has-post-thumbnail.gmr-smallthumb .content-thumbnail{float:left;position:relative;margin-bottom:0;max-width:200px}.has-post-thumbnail.gmr-smallthumb .item-article{position:relative;margin-left:220px}.gmr-disable-thumbnail .has-post-thumbnail.gmr-smallthumb .item-article{margin-left:0}.gmr-box-content{position:relative;margin-bottom:20px;padding-bottom:20px;border-bottom:2px dashed #ecf0f1}.gmr-box-content.gmr-single .entry-header{text-align:center;position:relative;border-bottom:1px dashed #ecf0f1;padding-bottom:5px;margin-bottom:20px}.gmr-box-content.gmr-single .entry-header span.byline,.gmr-box-content.gmr-single .entry-header span.posted-on,.gmr-box-content.gmr-single .entry-header span.gmr-view{margin-top:20px;font-size:11px;font-weight:300;color:#aaa}.gmr-box-content.gmr-single .entry-header span.byline{margin-right:20px}.gmr-box-content.gmr-single .entry-header span.gmr-view{margin-left:20px}@media (max-width:480px){.has-post-thumbnail.gmr-smallthumb .content-thumbnail{float:none !important;max-width:100%}.has-post-thumbnail.gmr-smallthumb .content-thumbnail img{width:100%;margin-bottom:20px}.has-post-thumbnail.gmr-smallthumb .item-article{margin-left:0 !important}}.kbd-sticky{position:absolute;right:0;top:0}.gmr-metacontent{font-size:11px;font-weight:300;color:#aaa}.gmr-metacontent .byline{margin-right:20px}h2.entry-title{font-size:18px;line-height:24px}.gmr-metacontent a{color:#bbb}.gmr-box-content p{word-wrap:break-word}.entry-content:before,.entry-content:after{content:" ";display:table}.entry-content:after{clear:both}.updated:not(.published){display:none}.single .byline,.group-blog .byline{display:inline}.page-content,.entry-summary{margin:0}.entry-footer{margin-top:20px;font-size:13px;color:#ccc;position:relative}.entry-footer span.cat-links,.entry-footer span.tags-links{margin-right:20px}.gmr-masonry .entry-title{font-size:20px;line-height:30px}@media (max-width:992px){.gmr-masonry .item{width:100%}}.blog .format-aside .entry-title,.archive .format-aside .entry-title{display:none}.comments-title{margin-bottom:20px;font-size:18px}.comment-content a{word-wrap:break-word}ol.comment-list{list-style:none;margin:0 0 30px;padding:0;text-indent:0;position:relative}ol.comment-list li .comment-meta{margin-bottom:20px;position:relative}ol.comment-list li .comment-meta:after{content:" ";bottom:-15px;display:block;width:100%;height:1px;position:absolute;border-bottom:1px dashed #ecf0f1}ol.comment-list li.comment{margin:0 0 20px}.bypostauthor>.comment-body{padding-left:20px;border-left:2px solid #ddd}ol.comment-list li.comment ol.children li.comment{margin-left:20px}ol.comment-list li div.vcard cite.fn{font-style:normal}ol.comment-list li div.vcard img.avatar{float:left;margin:0 1em 0 0;padding:3px;background:#fff;-webkit-box-shadow:0px 0px 2px -1px rgba(0,0,0,.3);-moz-box-shadow:0px 0px 2px -1px rgba(0,0,0,.3);box-shadow:0px 0px 2px -1px rgba(0,0,0,.3)}ol.comment-list li div.comment-author{font-size:13px}ol.comment-list li div.comment-metadata{font-size:11px;font-weight:300}ol.comment-list li div.comment-metadata a{color:#aaa}ol.comment-list li p{margin:0 0 1em}ol.comment-list li ol{list-style:square;margin:0 0 1em 2em}ol.comment-list li div.reply{font-size:12px}ol.comment-list li ol.children{list-style:none;margin:1em 0 0;padding-left:0;text-indent:0}ol.comment-list li.pingback{padding:1em}@media (max-width:767px){ol.comment-list li.comment{margin:0 0 5px}ol.comment-list li.comment ol.children li.comment{margin-left:5px}ol.comment-list li.parent,ol.comment-list li ol.children li.depth-2,ol.comment-list li ol.children li.depth-3,ol.comment-list li ol.children li.depth-4{border-left:none}}#respond{position:relative}h3.comment-reply-title{font-size:18px}ol.comment-list li #respond{margin-top:20px}ol.comment-list li #reply-title{font-size:0;margin:0!important;padding:0;height:0;border-top:0}#cancel-comment-reply-link{color:#999;display:block;position:absolute;bottom:15px;right:20px;vertical-align:middle;font-size:14px}#cancel-comment-reply-link:hover{color:#777}#commentform p.comment-notes{color:#ccc;font-size:12px}#commentform input[type=email],#commentform input[type=text],#commentform textarea{max-width:100%;width:100%}#commentform p.comment-form-author{width:48%;float:left}#commentform p.comment-form-email{width:48%;float:right}#commentform p.comment-form-comment,#commentform p.comment-form-url{clear:both}#commentform p.form-submit{margin-bottom:0 !important}@media (max-width:767px){#commentform p.comment-form-email,#commentform p.comment-form-author{width:100%;float:none}}.infinite-scroll .page-numbers{display:none}.infinite-scroll .masonry-container{margin-bottom:50px}#infinite-handle{margin-top:50px;display:block;bottom:15px;position:relative;text-align:center;top:auto !important;width:100%}.masonry-container #infinite-handle{margin-bottom:-50px;position:absolute}#infinite-handle span{background:0 0;border-radius:2px;border-style:solid;border-color:#eee;color:#333;cursor:pointer;font-size:13px;padding:15px 20px}@media (max-width:800px){#infinite-handle span{display:initial}}.infinite-loader{width:100%;text-align:center}.infinite-loader .spinner{display:block;position:absolute !important;top:auto !important;bottom:10px !important;left:50% !important;margin-left:-12px}.masonry-container .infinite-loader .spinner{margin-bottom:-30px}.widget_wpcom_social_media_icons_widget li a{margin-bottom:.5em}.widget_wpcom_social_media_icons_widget li a{font-size:24px}.textwidget .contact-form input[type=text],.textwidget .contact-form input[type=email],.textwidget .contact-form textarea{width:100% !important}.gmr-theme div.sharedaddy h3.sd-title{font-size:16px}.gmr-theme div.sharedaddy h3.sd-title:before{border-top:2px solid #ddd}.page-content .wp-smiley,.entry-content .wp-smiley,.comment-content .wp-smiley{border:none;margin-bottom:0;margin-top:0;padding:0}embed,iframe,object{max-width:100%}.gallery-caption,.wp-caption{margin-bottom:1.5em;max-width:100%;font-size:12px;color:#ccc}.wp-caption img[class*=wp-image-]{display:block;margin-left:auto;margin-right:auto}.wp-caption .wp-caption-text{margin:.8075em 0}.wp-caption-text{text-align:right}.gallery{margin:0 -.5% 1.5em}.gallery-item{display:inline-block;text-align:center;vertical-align:top;width:100%}.gallery-item img{width:100%;max-width:100%}.gallery-columns-2 .gallery-item{max-width:50%;padding:.5%}.gallery-columns-3 .gallery-item{max-width:33.33%;padding:.5%}.gallery-columns-4 .gallery-item{max-width:25%;padding:.5%}.gallery-columns-5 .gallery-item{max-width:20%;padding:.5%}.gallery-columns-6 .gallery-item{max-width:16.66%;padding:.5%}.gallery-columns-7 .gallery-item{max-width:14.28%;padding:.5%}.gallery-columns-8 .gallery-item{max-width:12.5%;padding:.5%}.gallery-columns-9 .gallery-item{max-width:11.11%;padding:.5%}.gallery-caption{display:block}.gmr-bgstripes{width:100%;height:4px;overflow:hidden;background:#333}.gmr-bgstripe{width:5%;height:4px;float:left}.gmr-color1{background:#006ac1}.gmr-color2{background:#2672ec}.gmr-color3{background:#8c0095}.gmr-color4{background:#5133ab}.gmr-color5{background:#ac193d}.gmr-color6{background:#d24726}.gmr-color7{background:#008a00}.gmr-color8{background:#094ab2}.gmr-color9{background:#006ac1}.gmr-color10{background:#ff2e12}.gmr-color11{background:#1faeff}.gmr-color12{background:#91d100}.gmr-color13{background:#cea539}.gmr-color14{background:#7f6e94}.gmr-color15{background:#4617b4}.gmr-color16{background:#ad103c}.gmr-color17{background:#004d60}.gmr-color18{background:#569ce3}.gmr-color19{background:#e56c19}.gmr-color20{background:#1b58b8}#footer-container{position:relative}.gmr-box-layout #footer-container{margin:0 auto;max-width:1015px}.widget-footer{padding:30px 0 0}.site-footer{text-align:center;padding:30px 0}@media (max-width:767px){.elementor-column{padding-bottom:20px;padding-left:20px;padding-right:20px}}
@font-face{font-family:TablePress;src:url(data:application/font-woff2;charset=utf-8;base64,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) format('woff2'),url(//www.akuntansilengkap.com/wp-content/plugins/tablepress/css/tablepress.woff) format('woff');font-weight:400;font-style:normal;font-display:block}.tablepress-table-description{clear:both;display:block}.tablepress{border-collapse:collapse;border-spacing:0;width:100%;margin-bottom:1em;border:none}.tablepress td,.tablepress th{padding:8px;border:none;background:0 0;text-align:left;float:none!important}.tablepress tbody td{vertical-align:top}.tablepress tbody td,.tablepress tfoot th{border-top:1px solid #ddd}.tablepress tbody tr:first-child td{border-top:0}.tablepress thead th{border-bottom:1px solid #ddd}.tablepress tfoot th,.tablepress thead th{background-color:#d9edf7;font-weight:700;vertical-align:middle}.tablepress .odd td{background-color:#f9f9f9}.tablepress .even td{background-color:#fff}.tablepress .row-hover tr:hover td{background-color:#f3f3f3}.tablepress img{margin:0;padding:0;border:none;max-width:none}.dataTables_wrapper{clear:both;margin-bottom:1em}.dataTables_wrapper .tablepress{clear:both;margin:0!important}.dataTables_length{float:left;white-space:nowrap}.dataTables_filter{float:right;white-space:nowrap}.dataTables_wrapper .dataTables_filter input{margin-left:.5em}.dataTables_info{clear:both;float:left;margin:4px 0 0}.dataTables_paginate{float:right;margin:4px 0 0}.dataTables_paginate a{color:#111!important;display:inline-block;outline:0;position:relative;text-decoration:underline;margin:0 5px}.dataTables_paginate a:first-child{margin-left:0}.dataTables_paginate a:last-child{margin-right:0}.paginate_button:hover{cursor:pointer;text-decoration:none}.paginate_button.disabled{color:#999!important;text-decoration:none;cursor:default}.paginate_button.current{font-weight:700;text-decoration:none;cursor:default}.dataTables_paginate.paging_simple{padding:0 15px}.paging_simple .paginate_button.next:after,.paging_simple .paginate_button.previous:before{text-align:left;font-family:TablePress;font-size:14px;font-weight:700;-webkit-font-smoothing:antialiased;content:"\f053";text-shadow:.1em .1em #666;position:absolute;top:0;right:auto;bottom:0;left:-14px;margin:auto;height:14px;width:14px;line-height:1}.paging_simple .paginate_button.next:after{text-align:right;content:"\f054";left:auto}.paginate_button:after,.paginate_button:before{color:#d9edf7}.paginate_button:hover:after,.paginate_button:hover:before{color:#049cdb}.paginate_button.disabled:after,.paginate_button.disabled:before{color:#f9f9f9}.dataTables_processing{display:none}.dataTables_scroll{clear:both}.dataTables_scrollBody{-webkit-overflow-scrolling:touch}.dataTables_wrapper .dataTables_scroll div.dataTables_scrollBody td>div.dataTables_sizing,.dataTables_wrapper .dataTables_scroll div.dataTables_scrollBody th>div.dataTables_sizing{height:0;overflow:hidden;margin:0!important;padding:0!important}.tablepress .sorting,.tablepress .sorting_asc,.tablepress .sorting_desc{position:relative;padding-right:20px;cursor:pointer;outline:0}.tablepress .sorting:after,.tablepress .sorting_asc:after,.tablepress .sorting_desc:after{font-family:TablePress;font-weight:400;font-size:14px;-webkit-font-smoothing:antialiased;position:absolute;top:0;bottom:0;left:auto;right:6px;margin:auto;height:14px;line-height:1}.tablepress .sorting:after{content:"\f0dc"}.tablepress .sorting_asc:after{content:"\f0d8";padding:0 0 2px}.tablepress .sorting_desc:after{content:"\f0d7"}.tablepress .sorting:hover,.tablepress .sorting_asc,.tablepress .sorting_desc{background-color:#049cdb}.dataTables_scrollBody .tablepress thead th:after{content:""}.dataTables_wrapper:after{content:"";display:block;clear:both;visibility:hidden;line-height:0;height:0}.dataTables_wrapper label input,.dataTables_wrapper label select{display:inline;margin:2px;width:auto}
.su-u-clearfix:after{content:'';display:table;clear:both}.su-u-trim>:first-child{margin-top:0}.su-u-trim>:last-child{margin-bottom:0}.su-u-responsive-media-yes{position:relative;padding-bottom:56.25%;height:0;overflow:hidden}.su-u-responsive-media-yes .fluid-width-video-wrapper,.su-u-responsive-media-yes .video-holder{position:static!important}.su-u-responsive-media-yes embed,.su-u-responsive-media-yes iframe,.su-u-responsive-media-yes object{position:absolute;top:0;left:0;width:100%;height:100%}.su-u-overflow-hidden{overflow:hidden}.su-accordion{margin-bottom:1.5em}.su-accordion .su-spoiler{margin-bottom:.5em}.su-audio{position:relative;width:100%;height:30px;margin-bottom:1.5em;background:#7c8781;background:-webkit-gradient(linear,left top,left bottom,from(#7c8781),to(#0a0809));background:linear-gradient(to bottom,#7c8781 0,#0a0809 100%);border-radius:3px}.su-audio .jp-pause,.su-audio .jp-play{position:absolute;left:0;top:0;display:block;width:30px;height:30px;border-top-left-radius:3px;border-bottom-left-radius:3px;cursor:pointer;border-right:1px solid #454947;background-image:url(//www.akuntansilengkap.com/wp-content/plugins/shortcodes-ultimate/includes/css/../images/player/default.png);background-repeat:no-repeat}.su-audio .jp-play{background-position:0 0}.su-audio .jp-pause{background-position:-30px 0}.su-audio .jp-current-time,.su-audio .jp-duration{position:absolute;top:0;display:block;height:30px;line-height:30px;font-size:10px;color:#eee;text-shadow:0 -1px 0 #000}.su-audio .jp-current-time{left:45px}.su-audio .jp-duration{right:10px}.su-audio .jp-play-bar,.su-audio .jp-seek-bar{position:absolute;top:0;left:0;height:10px;border-radius:3px;cursor:pointer}.su-audio .jp-progress{position:absolute;top:10px;left:85px;right:50px;height:10px;background:#333;box-shadow:0 0 5px #000 inset;border-radius:3px}.su-audio .jp-seek-bar{background:#0b0b0b;background:-webkit-gradient(linear,left top,left bottom,from(#0b0b0b),to(#666));background:linear-gradient(to bottom,#0b0b0b 0,#666 100%)}.su-audio .jp-play-bar{background:#6db3f2;background:-webkit-gradient(linear,left top,left bottom,from(#6db3f2),color-stop(50%,#54a3ee),color-stop(51%,#3690f0),to(#1e69de));background:linear-gradient(to bottom,#6db3f2 0,#54a3ee 50%,#3690f0 51%,#1e69de 100%)}.su-box{margin:0 0 1.5em;border-width:2px;border-style:solid}.su-box-title{display:block;padding:.5em 1em;font-weight:700;font-size:1.1em}.su-box-content{background-color:#fff;color:#444;padding:1em}.su-box-style-soft .su-box-title{background-image:url(//www.akuntansilengkap.com/wp-content/plugins/shortcodes-ultimate/includes/css/../images/styles/style-soft.png);background-position:0 0;background-repeat:repeat-x}.su-box-style-glass .su-box-title{background-image:url(//www.akuntansilengkap.com/wp-content/plugins/shortcodes-ultimate/includes/css/../images/styles/style-glass.png);background-position:0 50%;background-repeat:repeat-x}.su-box-style-bubbles .su-box-title{background-image:url(//www.akuntansilengkap.com/wp-content/plugins/shortcodes-ultimate/includes/css/../images/styles/style-bubbles.png);background-position:0 50%;background-repeat:repeat-x}.su-box-style-noise .su-box-title{background-image:url(//www.akuntansilengkap.com/wp-content/plugins/shortcodes-ultimate/includes/css/../images/styles/style-noise.png);background-position:0 0;background-repeat:repeat-x}.su-button{display:inline-block!important;text-align:center;text-decoration:none!important;box-sizing:content-box!important;-webkit-transition:all .2s;transition:all .2s}.su-button-wide{display:block!important;margin:1em 0}.su-button-center{text-align:center}.su-button span{display:block!important;text-decoration:none!important;box-sizing:content-box!important;-webkit-transition:all .2s;transition:all .2s}.su-button img{border:none!important;vertical-align:middle!important;margin:-.2em .4em 0 -.3em!important;box-shadow:none!important}.su-button i{display:inline-block;width:1em;height:1em;margin:0 .5em 0 0!important;text-align:center;line-height:1em}.su-button.su-button-float-icon img{margin:0 .5em!important}.su-button small{display:block;margin:-.2em 0 0;color:inherit;text-align:center;font-style:normal;font-size:.8em;line-height:1;opacity:.7}.su-button-style-default{border-width:1px;border-style:solid}.su-button-style-default:hover{opacity:.7}.su-button-style-default span{border-top-width:1px;border-bottom-width:1px;border-top-style:solid;border-bottom-style:solid}.su-button-style-flat,.su-button-style-flat span{border:none}.su-button-style-flat span{position:relative}.su-button-style-flat:hover span{top:1px}.su-button-style-ghost{background:0 0!important}.su-button-style-ghost span{border-width:3px;border-style:solid}.su-button-style-ghost:hover span{border-color:inherit!important}.su-button-style-soft span{background:0 -20px url(//www.akuntansilengkap.com/wp-content/plugins/shortcodes-ultimate/includes/css/../images/styles/style-soft.png) repeat-x}.su-button-style-soft:hover span{background:0 0 url(//www.akuntansilengkap.com/wp-content/plugins/shortcodes-ultimate/includes/css/../images/styles/style-soft.png) repeat-x}.su-button-style-glass span{background:0 50% url(//www.akuntansilengkap.com/wp-content/plugins/shortcodes-ultimate/includes/css/../images/styles/style-glass.png) repeat-x}.su-button-style-glass:hover span{background:100% 50% url(//www.akuntansilengkap.com/wp-content/plugins/shortcodes-ultimate/includes/css/../images/styles/style-glass.png) repeat-x}.su-button-style-bubbles span{background:0 50% url(//www.akuntansilengkap.com/wp-content/plugins/shortcodes-ultimate/includes/css/../images/styles/style-bubbles.png) no-repeat}.su-button-style-bubbles:hover span{background:-710px 50% url(//www.akuntansilengkap.com/wp-content/plugins/shortcodes-ultimate/includes/css/../images/styles/style-bubbles.png) no-repeat}.su-button-style-noise span{background:0 0 url(//www.akuntansilengkap.com/wp-content/plugins/shortcodes-ultimate/includes/css/../images/styles/style-noise.png) repeat-x}.su-button-style-noise:hover span{background:0 0 url(//www.akuntansilengkap.com/wp-content/plugins/shortcodes-ultimate/includes/css/../images/styles/style-noise.png) repeat-x}.su-button-style-stroked span{margin:1px;border:1px dashed #fff!important}.su-button-style-stroked:hover span{opacity:.7}.su-button-style-3d{border-bottom-style:solid;border-bottom-width:6px}.su-button-style-3d span{border-bottom-style:solid;border-bottom-width:1px}.su-button-style-3d:hover{position:relative;top:3px;border-bottom-width:3px}.su-carousel{position:relative;margin-bottom:1.5em;overflow:hidden;-webkit-backface-visibility:hidden;backface-visibility:hidden;z-index:1}.su-carousel-centered{margin:0 auto 1.5em}.su-carousel-slides{position:relative;width:100%;-webkit-transition-property:-webkit-transform,left,top;-webkit-transition-duration:0s;-webkit-transform:translate3d(0,0,0);-webkit-transition-timing-function:ease;-moz-transition-property:-moz-transform,left,top;-moz-transition-duration:0s;-moz-transform:translate3d(0,0,0);-moz-transition-timing-function:ease;-o-transition-property:-o-transform,left,top;-o-transition-duration:0s;-o-transform:translate3d(0,0,0);-o-transition-timing-function:ease;-o-transform:translate(0,0);-ms-transition-property:-ms-transform,left,top;-ms-transition-duration:0s;-ms-transform:translate3d(0,0,0);-ms-transition-timing-function:ease;-webkit-transition-property:left,top,-webkit-transform;transition-property:left,top,-webkit-transform;transition-property:transform,left,top;transition-property:transform,left,top,-webkit-transform;transition-duration:0s;transform:translate3d(0,0,0);transition-timing-function:ease}.swiper-free-mode>.su-carousel-slides{-webkit-transition-timing-function:ease-out;transition-timing-function:ease-out;margin:0 auto}.su-carousel-slide{position:relative;float:left}.su-carousel-slide>a,.su-carousel-slide>a>img,.su-carousel-slide>img{position:relative;display:block;width:100%;height:100%;text-decoration:none;box-sizing:border-box;-moz-box-sizing:border-box;-webkit-box-sizing:border-box}.su-carousel-responsive-yes .su-carousel-slide>a,.su-carousel-responsive-yes .su-carousel-slide>a>img,.su-carousel-responsive-yes .su-carousel-slide>img{height:auto}.su-carousel-pages-no .su-carousel-pagination{display:none}.swiper-wp8-horizontal{-ms-touch-action:pan-y}.swiper-wp8-vertical{-ms-touch-action:pan-x}.su-carousel .su-carousel-slide a{padding:0 5px}.su-carousel .su-carousel-slide img{padding:3px;border:1px solid #ccc;background:#fff;border-radius:5px;-moz-border-radius:5px;-webkit-border-radius:5px}.su-carousel .su-carousel-slide-title{position:absolute;left:9px;right:9px;bottom:4px;display:block;padding:2px 3px;color:#fff;line-height:1.2;font-size:11px;background:#000;background:rgba(0,0,0,.5);box-sizing:border-box;-moz-box-sizing:border-box;-webkit-box-sizing:border-box;transition:opacity 1s;-o-transition:opacity 1s;-moz-transition:opacity 1s;-webkit-transition:opacity 1s}.su-carousel .su-carousel-next,.su-carousel .su-carousel-prev{position:absolute;top:50%;display:block;width:40px;height:40px;margin-top:-20px;background:#000 0 0 url(//www.akuntansilengkap.com/wp-content/plugins/shortcodes-ultimate/includes/css/../images/swiper/default.png) no-repeat;background-color:rgba(0,0,0,.5);cursor:pointer;border-radius:50%;-moz-border-radius:50%;-webkit-border-radius:50%;opacity:0;-webkit-transition:all .2s;transition:all .2s}.su-carousel .su-carousel-prev{right:20px;margin-right:40px;background-position:-40px 0}.su-carousel .su-carousel-next{left:20px;margin-left:40px;background-position:0 0}.su-carousel:hover .su-carousel-next,.su-carousel:hover .su-carousel-prev{margin-left:0;margin-right:0;opacity:.7}.su-carousel .su-carousel-next:hover,.su-carousel .su-carousel-prev:hover{opacity:1}.su-carousel .su-carousel-pagination{position:absolute;left:15%;right:15%;top:50%;width:70%;height:0;margin-top:-7px;text-align:center;cursor:default;opacity:0;-webkit-transition:all .2s;transition:all .2s}.su-carousel:hover .su-carousel-pagination{bottom:20px;opacity:1}.su-carousel .su-carousel-pagination span{display:inline-block;width:14px;height:14px;margin:0;background:#000 0 -999px url(//www.akuntansilengkap.com/wp-content/plugins/shortcodes-ultimate/includes/css/../images/swiper/default.png) no-repeat;background-color:rgba(0,0,0,.5);cursor:pointer;border-radius:50%;-moz-border-radius:50%;-webkit-border-radius:50%;-webkit-transition:all .2s;transition:all .2s}.su-carousel:hover .su-carousel-pagination span{margin:0 3px}.su-carousel .su-carousel-pagination span.swiper-visible-switch{background-color:#fff;background-color:rgba(255,255,255,.5)}.su-carousel .su-carousel-pagination span.swiper-active-switch,.su-carousel .su-carousel-pagination span:hover{background-position:0 -40px}.su-row{margin-bottom:1.5em}.su-row:after{display:table;clear:both;content:''}.su-row .su-column{display:block;float:left;box-sizing:border-box;margin:0 0 0 4%}.su-row .su-column:first-child{margin-left:0}.su-row .su-column.su-column-size-1-1{margin-right:0;margin-left:0}.su-row .su-column.su-column-centered{float:none;margin-right:auto;margin-left:auto}.su-row .su-column-size-1-1{width:100%}.su-row .su-column-size-1-2{width:48%}.su-row .su-column-size-1-3{width:30.66%}.su-row .su-column-size-2-3{width:65.33%}.su-row .su-column-size-1-4{width:22%}.su-row .su-column-size-3-4{width:74%}.su-row .su-column-size-1-5{width:16.8%}.su-row .su-column-size-2-5{width:37.6%}.su-row .su-column-size-3-5{width:58.4%}.su-row .su-column-size-4-5{width:79.2%}.su-row .su-column-size-1-6{width:13.33%}.su-row .su-column-size-5-6{width:82.66%}.su-row .su-column embed,.su-row .su-column iframe,.su-row .su-column img,.su-row .su-column object{max-width:100%}.su-custom-gallery{margin-bottom:1.5em}.su-custom-gallery:after,.su-custom-gallery:before{content:'';display:table}.su-custom-gallery:after{clear:both}.su-custom-gallery-slide{position:relative;float:left;margin:.5em;overflow:hidden}.su-custom-gallery-slide a{display:block;width:100%}.su-custom-gallery-slide img{display:block;margin:0;padding:3px;border:1px solid #ccc;background:#fff;box-sizing:border-box;border-radius:5px;box-shadow:none;-webkit-transition:all .2s;transition:all .2s}.su-custom-gallery-slide:hover img{background:#eee;border:1px solid #aaa}.su-custom-gallery-slide span{position:absolute;left:4px;bottom:4px;right:4px;display:block;padding:2px 4px;font-size:12px;color:#fff;background:#000;background:rgba(0,0,0,.5);line-height:1.3;opacity:0;-webkit-transition:all .2s;transition:all .2s}.su-custom-gallery-slide:hover span{opacity:1}.su-custom-gallery-title-never span{display:none}.su-custom-gallery-title-always span{opacity:1}.su-dailymotion{margin:0 0 1.5em}.su-dailymotion iframe{border:none!important}.su-display-posts-template-default .su-post{display:-webkit-box;display:flex;margin-bottom:1.75em}.su-display-posts-template-default .su-post-thumbnail{margin:0 1.25em 0 0;width:8.25em}.su-display-posts-template-default .su-post-thumbnail a{display:block!important;text-decoration:none!important}.su-display-posts-template-default .su-post-thumbnail img{display:block!important;margin:0!important;max-width:100%!important;height:auto!important;-o-object-fit:cover!important;object-fit:cover!important}.su-display-posts-template-default .su-post-body{-webkit-box-flex:1;flex:1}.su-display-posts-template-default h2.su-post-title{margin:0 0 1em!important;padding:0!important;border:none!important;font-size:1.35em!important}.su-display-posts-template-default h2.su-post-title:after,.su-display-posts-template-default h2.su-post-title:before{display:none}.su-display-posts-template-default .su-post-meta{margin:1em 0;font-size:.85em;opacity:.85}.su-display-posts-template-default .su-post-excerpt p{margin:1em 0}.su-display-posts-template-default .su-post-excerpt>:last-child{margin-bottom:0!important}.su-display-posts-template-default .su-post-comments-link{margin:1em 0 0}.su-display-posts-template-teasers .su-post{display:-webkit-box;display:flex;-webkit-box-align:center;align-items:center;margin-bottom:1em}.su-display-posts-template-teasers .su-post-thumbnail{margin:0 1em 0 0;width:3.75em}.su-display-posts-template-teasers .su-post-thumbnail a{display:block!important;text-decoration:none!important}.su-display-posts-template-teasers .su-post-thumbnail img{display:block!important;margin:0!important;max-width:100%!important;height:auto!important;-o-object-fit:cover!important;object-fit:cover!important}.su-display-posts-template-teasers .su-post-body{-webkit-box-flex:1;flex:1}.su-display-posts-template-teasers h2.su-post-title{margin:0!important;padding:0!important;border:none!important;font-size:1.15em!important}.su-display-posts-template-teasers h2.su-post-title:after,.su-display-posts-template-teasers h2.su-post-title:before{display:none}.su-display-posts-template-single h2.su-post-title{margin:0 0 1em!important;padding:0!important;border:none!important;font-size:1.75em!important}.su-display-posts-template-single .su-post-meta{margin:1em 0;font-size:.85em;opacity:.85}.su-display-posts-pagination{display:-webkit-box;display:flex;-webkit-box-pack:justify;justify-content:space-between}.su-display-posts-pagination-next{margin-left:auto}.su-divider{clear:both;border:none;text-align:right;line-height:1}.su-divider a{display:inline-block;font-size:.8em;text-decoration:none;outline:0;padding-bottom:5px}.su-divider-style-default{border-bottom-style:solid}.su-divider-style-dotted{border-bottom-style:dotted}.su-divider-style-dashed{border-bottom-style:dashed}.su-divider-style-double{border-bottom-style:double}.su-document{margin:0 0 1.5em}.su-document iframe{border:none!important}.su-dropcap{float:left;display:inline-block;width:2em;height:2em;margin:.2em .5em .2em 0;line-height:2em;text-align:center;overflow:hidden;text-transform:uppercase}.su-dropcap-style-default{color:#fff;background:#45484d;background:-webkit-gradient(linear,left top,left bottom,from(#45484d),to(#000));background:linear-gradient(to bottom,#45484d 0,#000 100%);text-shadow:-1px -1px 0 #000;border-radius:50%}.su-dropcap-style-flat{background:#444;color:#fff}.su-dropcap-style-light{color:#333;border-radius:50%;background:#fff;background:-webkit-gradient(linear,left top,left bottom,from(#fff),to(#eaeaea));background:linear-gradient(to bottom,#fff 0,#eaeaea 100%)}.su-dropcap-style-simple{width:1em;height:1em;line-height:1em;text-align:left}.su-expand{margin:0 0 1.5em}.su-expand-content{overflow:hidden}.su-expand-link{margin-top:.5em;cursor:pointer}.su-expand-link:hover{opacity:.7}.su-expand-link a,.su-expand-link a:active,.su-expand-link a:focus,.su-expand-link a:hover,.su-expand-link a:visited{display:inline;text-decoration:none;box-shadow:none;background:0 0;border:none}.su-expand-link-style-underlined .su-expand-link span{text-decoration:underline}.su-expand-link-style-dotted .su-expand-link span{border-bottom:1px dotted #333}.su-expand-link-style-dashed .su-expand-link span{border-bottom:1px dashed #333}.su-expand-link-style-button .su-expand-link a{display:inline-block;margin-top:.2em;padding:.2em .4em;border:2px solid #333}.su-expand-link-more{display:none}.su-expand-link-less{display:block}.su-expand-collapsed .su-expand-link-more{display:block}.su-expand-collapsed .su-expand-link-less{display:none}.su-expand-link i{display:inline-block;margin:0 .3em 0 0;vertical-align:middle;color:inherit}.su-expand-link img{display:inline-block;width:1em;height:1em;margin:0 .3em 0 0;vertical-align:middle}.su-frame,.su-frame-inner{display:block}.su-frame-align-left{float:left;margin:0 1em 1em 0}.su-frame-align-center{float:none;margin:1em auto}.su-frame-align-right{float:right;margin:0 0 1em 1em}.su-frame img{display:block!important;float:none!important;padding:0!important;margin:0!important;border:none!important;box-shadow:none!important}.su-frame-style-default{padding:2px;border:1px solid #999;background:#fff;box-shadow:1px 1px 4px #ccc}.su-frame-style-default .su-frame-inner{padding:2px;border:4px solid #eee}.su-gmap{margin:0 0 1.5em}.su-gmap iframe{border:none!important}.su-guests{margin-bottom:1.5em}.su-heading-style-default{padding:2px 0;border-top:1px solid #999;border-bottom:1px solid #999}.su-heading-style-default .su-heading-inner{padding:1em .5em;border-top:4px solid #eee;border-bottom:4px solid #eee}.su-heading.su-heading-align-left{text-align:left}.su-heading.su-heading-align-left .su-heading-inner{padding-left:.2em}.su-heading.su-heading-align-right{text-align:right}.su-heading.su-heading-align-right .su-heading-inner{padding-right:.2em}.su-heading.su-heading-align-center{text-align:center}.su-highlight{display:inline;padding:1px 0}.su-image-carousel{margin:1.5em 0;width:100%}.su-image-carousel:first-child{margin-top:0}.su-image-carousel:last-child{margin-bottom:0}.su-image-carousel-item{box-sizing:border-box;width:100%}.su-image-carousel-item-content{position:relative}.su-image-carousel-item-content a,.su-image-carousel-item-content a:active,.su-image-carousel-item-content a:focus,.su-image-carousel-item-content a:hover,.su-image-carousel-item-content a:visited,.su-image-carousel-item-content img{display:block;box-sizing:border-box;margin:0;padding:0;width:100%;height:100%;border:none;border-radius:0;box-shadow:none;text-decoration:none}.su-image-carousel-item-content a:after,.su-image-carousel-item-content a:before,.su-image-carousel-item-content img:after,.su-image-carousel-item-content img:before{display:none}.su-image-carousel-item-content span{position:absolute;display:block;overflow:auto;max-height:60%;word-wrap:break-word;font-size:.9em;line-height:1.3}.su-image-carousel-item-content span:empty{display:none}.su-image-carousel-columns-2 .su-image-carousel-item{width:50%}.su-image-carousel-columns-3 .su-image-carousel-item{width:33.3333333333%}.su-image-carousel-columns-4 .su-image-carousel-item{width:25%}.su-image-carousel-columns-5 .su-image-carousel-item{width:20%}.su-image-carousel-columns-6 .su-image-carousel-item{width:16.6666666666%}.su-image-carousel-columns-7 .su-image-carousel-item{width:14.2857142857%}.su-image-carousel-columns-8 .su-image-carousel-item{width:12.5%}.su-image-carousel-columns-2.su-image-carousel-has-spacing .su-image-carousel-item{margin-right:3%;width:48.5%}.su-image-carousel-columns-3.su-image-carousel-has-spacing .su-image-carousel-item{margin-right:2.9%;width:31.4%}.su-image-carousel-columns-4.su-image-carousel-has-spacing .su-image-carousel-item{margin-right:2.8%;width:22.9%}.su-image-carousel-columns-5.su-image-carousel-has-spacing .su-image-carousel-item{margin-right:2.5%;width:18%}.su-image-carousel-columns-6.su-image-carousel-has-spacing .su-image-carousel-item{margin-right:2.6%;width:14.5%}.su-image-carousel-columns-7.su-image-carousel-has-spacing .su-image-carousel-item{margin-right:2.2%;width:12.4%}.su-image-carousel-columns-8.su-image-carousel-has-spacing .su-image-carousel-item{margin-right:2%;width:10.75%}.su-image-carousel-crop .su-image-carousel-item-content:before{float:left;margin-left:-1px;width:1px;height:0;content:''}.su-image-carousel-crop .su-image-carousel-item-content:after{display:table;clear:both;content:''}.su-image-carousel-crop .su-image-carousel-item-content a,.su-image-carousel-crop .su-image-carousel-item-content img{position:absolute;top:0;right:0;bottom:0;left:0;width:100%;height:100%}.su-image-carousel-crop .su-image-carousel-item-content img{-o-object-fit:cover;object-fit:cover}.su-image-carousel-crop-16-9 .su-image-carousel-item-content:before{padding-top:56.25%}.su-image-carousel-crop-16-10 .su-image-carousel-item-content:before{padding-top:62.5%}.su-image-carousel-crop-21-9 .su-image-carousel-item-content:before{padding-top:42.857142857143%}.su-image-carousel-crop-5-4 .su-image-carousel-item-content:before{padding-top:80%}.su-image-carousel-crop-4-3 .su-image-carousel-item-content:before{padding-top:75%}.su-image-carousel-crop-3-2 .su-image-carousel-item-content:before{padding-top:66.666666666667%}.su-image-carousel-crop-2-1 .su-image-carousel-item-content:before{padding-top:50%}.su-image-carousel-crop-1-1 .su-image-carousel-item-content:before{padding-top:100%}.su-image-carousel-crop-1-2 .su-image-carousel-item-content:before{padding-top:200%}.su-image-carousel-crop-2-3 .su-image-carousel-item-content:before{padding-top:150%}.su-image-carousel-crop-3-4 .su-image-carousel-item-content:before{padding-top:133.33333333333%}.su-image-carousel-crop-4-5 .su-image-carousel-item-content:before{padding-top:125%}.su-image-carousel-crop-9-21 .su-image-carousel-item-content:before{padding-top:233.33333333333%}.su-image-carousel-crop-10-16 .su-image-carousel-item-content:before{padding-top:160%}.su-image-carousel-crop-9-16 .su-image-carousel-item-content:before{padding-top:177.77777777778%}.su-image-carousel-align-left{float:left;margin-top:0;margin-right:1.5em}.su-image-carousel-align-right{float:right;margin-top:0;margin-left:1.5em}.su-image-carousel-align-center{margin-right:auto;margin-left:auto}.su-image-carousel-align-full{margin-right:calc(50% - 50vw);margin-left:calc(50% - 50vw);max-width:100vw!important;width:100vw!important}.su-image-carousel button.flickity-prev-next-button{position:absolute;top:50%;display:block;margin:-22px 0 0;padding:0;width:44px;height:44px;outline:0;border-radius:50%;opacity:0;-webkit-transition:opacity .2s ease,-webkit-transform .2s ease;transition:opacity .2s ease,-webkit-transform .2s ease;transition:opacity .2s ease,transform .2s ease;transition:opacity .2s ease,transform .2s ease,-webkit-transform .2s ease;-webkit-transform:none;transform:none}.su-image-carousel:hover button.flickity-prev-next-button{opacity:.5}.su-image-carousel button.flickity-prev-next-button:focus,.su-image-carousel button.flickity-prev-next-button:hover{box-shadow:none;opacity:1}.su-image-carousel button.flickity-prev-next-button:focus{-webkit-transform:scale(1.05);transform:scale(1.05)}.su-image-carousel button.flickity-prev-next-button[disabled]{display:none}.su-image-carousel button.flickity-prev-next-button.previous{left:20px}.su-image-carousel button.flickity-prev-next-button.next{right:20px}.su-image-carousel>ol.flickity-page-dots{position:absolute;top:50%;bottom:auto;left:50%;margin:0;padding:0;width:auto;list-style:none;opacity:0;-webkit-transition:opacity .2s ease;transition:opacity .2s ease;-webkit-transform:translate(-50%,-50%);transform:translate(-50%,-50%);pointer-events:none}.su-image-carousel:hover>ol.flickity-page-dots{opacity:1}.su-image-carousel>ol.flickity-page-dots>li.dot{position:relative;display:inline-block;margin:5px;padding:0;width:20px;height:20px;border-radius:50%;list-style:none;opacity:.5;-webkit-transition:opacity .2s ease;transition:opacity .2s ease;pointer-events:all}.su-image-carousel>ol.flickity-page-dots>li.dot:hover{opacity:1}.su-image-carousel>ol.flickity-page-dots>li.dot:before{position:absolute;top:50%;left:50%;display:none;margin:0;padding:0;width:10px;height:10px;border-radius:50%;content:'';-webkit-transform:translate(-50%,-50%);transform:translate(-50%,-50%)}.su-image-carousel>ol.flickity-page-dots>li.dot.is-selected:before{display:block}.su-image-carousel-controls-style-dark button.flickity-prev-next-button{background:#000;color:#fff}.su-image-carousel-controls-style-dark ol.flickity-page-dots li.dot{background:#000}.su-image-carousel-controls-style-dark ol.flickity-page-dots li.dot:before{background:#fff}.su-image-carousel-controls-style-light button.flickity-prev-next-button{background:#fff;color:#000}.su-image-carousel-controls-style-light ol.flickity-page-dots li.dot{background:#fff}.su-image-carousel-controls-style-light ol.flickity-page-dots li.dot:before{background:#000}.su-image-carousel-slides-style-default .su-image-carousel-item-content{margin:1px}.su-image-carousel-slides-style-default .su-image-carousel-item-content img{padding:3px;border:1px solid #ccc;border-radius:7px;background:#fff}.su-image-carousel-slides-style-default .su-image-carousel-item-content span{right:4px;bottom:4px;left:4px;padding:.5em .7em;border-bottom-right-radius:2px;border-bottom-left-radius:2px;background:-webkit-gradient(linear,left bottom,left top,from(rgba(0,0,0,.7)),to(transparent));background:linear-gradient(to top,rgba(0,0,0,.7),transparent);color:#fff;text-shadow:0 2px 5px #000}.su-image-carousel-slides-style-minimal .su-image-carousel-item-content{margin:1px}.su-image-carousel-slides-style-minimal .su-image-carousel-item-content span{right:0;bottom:0;left:0;padding:.7em;background:-webkit-gradient(linear,left bottom,left top,from(rgba(0,0,0,.7)),to(transparent));background:linear-gradient(to top,rgba(0,0,0,.7),transparent);color:#fff;text-shadow:0 2px 5px #000}.su-image-carousel-slides-style-photo .su-image-carousel-item-content{padding:7px}.su-image-carousel-slides-style-photo .su-image-carousel-item-content img{border:5px solid #fff;border-radius:7px;box-shadow:0 2px 5px rgba(0,0,0,.5)}.su-image-carousel-slides-style-photo .su-image-carousel-item-content span{right:12px;bottom:12px;left:12px;padding:.3em .5em;background:#fff;color:#000;font-size:.9em}.su-image-carousel-slides-style-photo.su-image-carousel-crop .su-image-carousel-item-content img{top:7px;right:7px;bottom:7px;left:7px;width:calc(100% - 14px);height:calc(100% - 14px)}.su-image-carousel-mfp.mfp-bg{z-index:102000!important}.su-image-carousel-mfp.mfp-wrap{z-index:102001!important}.su-image-carousel-mfp.mfp-wrap .mfp-preloader{z-index:102002!important}.su-image-carousel-mfp.mfp-wrap .mfp-content{z-index:102003!important}.su-image-carousel-mfp.mfp-wrap button.mfp-arrow,.su-image-carousel-mfp.mfp-wrap button.mfp-close{z-index:102004!important}.su-image-carousel-has-outline .su-image-carousel-item-content a:focus img,.su-image-carousel-has-outline button.flickity-prev-next-button:focus{outline-width:2px;outline-style:solid;outline-color:Highlight}.su-label{display:inline;margin-right:.3em;padding:.1em .3em;font-size:.8em;height:.8em;line-height:.8em;color:#fff;border-radius:3px}.su-label-type-default{background:#999}.su-label-type-success{background:#090}.su-label-type-warning{background:#f90}.su-label-type-important{background:#f03}.su-label-type-black{background:#111}.su-label-type-info{background:#09c}.su-lightbox-content{position:relative;margin:0 auto}#su-generator .su-lightbox-content,.mfp-content .su-lightbox-content{display:block!important}.su-lightbox-content-preview{width:100%;min-height:300px;background:#444;overflow:hidden}.su-lightbox-content h1,.su-lightbox-content h2,.su-lightbox-content h3,.su-lightbox-content h4,.su-lightbox-content h5,.su-lightbox-content h6{color:inherit}.su-lightbox{cursor:pointer}.su-list{margin-bottom:1.5em}.su-list ul{margin:0!important;padding:0!important;list-style:none!important}.su-list ul li{position:relative;display:block!important;margin:0!important;padding:4px 0 4px 2em!important;list-style-type:none!important;line-height:1.3em}.su-list ul li>img{position:absolute;left:0;top:4px;width:1.3em;height:1.3em;padding:0;margin:0;border:none}.su-list ul li>i{position:absolute;left:0;top:4px;width:1.3em;height:1.3em;line-height:1.3em;text-align:center}.su-members{margin-bottom:1.5em;padding:1em;border-width:1px 0;border-style:solid;text-align:center}.su-members a{text-decoration:underline;color:inherit}.su-note{margin:0 0 1.5em;border-width:1px;border-style:solid}.su-note-inner{padding:1em;border-width:1px;border-style:solid}.su-posts-default-loop .su-post{margin-bottom:2.5em;line-height:1.5}.su-posts-default-loop .su-post:after{content:'';display:table;clear:both}.su-posts-default-loop .su-post-thumbnail{float:left;display:block;width:100px;height:100px;margin-right:1em}.su-posts-default-loop .su-post-thumbnail img{max-width:100px;max-height:100px}.su-posts-default-loop h2.su-post-title{clear:none;margin:0 0 .3em;font-size:1.2em;font-weight:700}.su-posts-default-loop .su-post-meta{margin-bottom:.7em;font-size:.8em;opacity:.6}.su-posts-default-loop .su-post-excerpt{margin-bottom:.5em}.su-posts-default-loop .su-post-excerpt p:last-child{margin-bottom:0}.su-posts-default-loop .su-post-comments-link{font-size:.9em}.su-posts-teaser-loop .su-post{margin-bottom:1.5em;line-height:1.2}.su-posts-teaser-loop .su-post:after{content:'';display:table;clear:both}.su-posts-teaser-loop .su-post-thumbnail{float:left;display:block;width:56px;height:56px;margin:0 1em 0 0}.su-posts-teaser-loop .su-post-thumbnail img{display:block;margin:0;padding:2px;border:1px solid #ccc;border-radius:5px;max-width:100%;max-height:100%}.su-posts-teaser-loop h2.su-post-title{display:block;margin:0;padding:0;border:none;font-size:.9em;font-weight:400;clear:none}.su-posts-single-post .su-post{margin-bottom:2.5em;line-height:1.5}.su-posts-single-post .su-post:after{content:'';display:table;clear:both}.su-posts-single-post h1.su-post-title{clear:none;margin:0 0 .3em;font-size:1.2em;font-weight:700}.su-posts-single-post .su-post-meta{margin-bottom:.7em;font-size:.8em;opacity:.6}.su-posts-single-post .su-post-content{margin-bottom:.5em}.su-posts-single-post .su-post-content p:last-child{margin-bottom:0}.su-private{margin:0 0 1.5em}.su-pullquote{display:block;width:30%;padding:.5em 1em}.su-pullquote-align-left{margin:.5em 1.5em 1em 0;padding-left:0;float:left;border-right:5px solid #eee}.su-pullquote-align-right{margin:.5em 0 1em 1.5em;padding-right:0;float:right;border-left:5px solid #eee}.su-qrcode{display:inline-block}.su-qrcode-align-left{float:left;margin:0 .5em .5em 0}.su-qrcode-align-center{display:block;clear:both;margin:1em auto;text-align:center}.su-qrcode-align-right{float:right;margin:0 0 .5em .5em}.su-qrcode a,.su-qrcode a:active,.su-qrcode a:focus,.su-qrcode a:hover{background:0 0;outline:0;display:inline;text-decoration:none}.su-qrcode-clickable a:hover{opacity:.7}.su-qrcode img{max-width:100%}.su-quote-style-default{position:relative;margin-bottom:1.5em;padding:.5em 3em;font-style:italic}.su-quote-style-default:after,.su-quote-style-default:before{position:absolute;display:block;width:20px;height:20px;background-image:url(//www.akuntansilengkap.com/wp-content/plugins/shortcodes-ultimate/includes/css/../images/quote.png);content:''}.su-quote-style-default:before{top:0;left:0;background-position:0 0}.su-quote-style-default:after{right:0;bottom:0;background-position:-20px 0}.su-quote-style-default .su-quote-cite{display:block;text-align:right;font-style:normal}.su-quote-style-default .su-quote-cite:before{content:'\2014\0000a0'}.su-quote-style-default .su-quote-cite a{text-decoration:underline}.su-screenr{margin:0 0 1.5em}.su-screenr iframe{border:none!important}.su-service{position:relative;margin:0 0 1.5em}.su-service-title{display:block;margin-bottom:.5em;color:#333;font-weight:700;font-size:1.1em}.su-service-title img{position:absolute;top:0;left:0;display:block!important;margin:0!important;padding:0!important;border:none!important;box-shadow:none!important}.su-service-title i{position:absolute;top:0;left:0;display:block!important;width:1em;height:1em;text-align:center;line-height:1em}.su-service-content{line-height:1.4}.su-slider{position:relative;margin-bottom:1.5em;overflow:hidden;-webkit-backface-visibility:hidden;backface-visibility:hidden;z-index:1}.su-slider-centered{margin:0 auto 1.5em}.su-slider-slides{position:relative;width:100%;-webkit-transition-property:-webkit-transform,left,top;-webkit-transition-duration:0s;-webkit-transform:translate3d(0,0,0);-webkit-transition-timing-function:ease;-moz-transition-property:-moz-transform,left,top;-moz-transition-duration:0s;-moz-transform:translate3d(0,0,0);-moz-transition-timing-function:ease;-o-transition-property:-o-transform,left,top;-o-transition-duration:0s;-o-transform:translate3d(0,0,0);-o-transition-timing-function:ease;-o-transform:translate(0,0);-ms-transition-property:-ms-transform,left,top;-ms-transition-duration:0s;-ms-transform:translate3d(0,0,0);-ms-transition-timing-function:ease;-webkit-transition-property:left,top,-webkit-transform;transition-property:left,top,-webkit-transform;transition-property:transform,left,top;transition-property:transform,left,top,-webkit-transform;transition-duration:0s;transform:translate3d(0,0,0);transition-timing-function:ease}.swiper-free-mode>.su-slider-slides{-webkit-transition-timing-function:ease-out;transition-timing-function:ease-out;margin:0 auto}.su-slider-slide{position:relative;float:left}.su-slider-slide>a,.su-slider-slide>a>img,.su-slider-slide>img{position:relative;display:block;width:100%;height:100%;text-decoration:none}.su-slider-responsive-yes .su-slider-slide>a,.su-slider-responsive-yes .su-slider-slide>a>img,.su-slider-responsive-yes .su-slider-slide>img{height:auto}.su-slider-pages-no .su-slider-pagination{display:none}.swiper-wp8-horizontal{-ms-touch-action:pan-y}.swiper-wp8-vertical{-ms-touch-action:pan-x}.su-slider-slide-title{position:absolute;left:20px;bottom:20px;display:block;max-width:90%;padding:5px 10px;color:#fff;line-height:1.3;background:#000;background:rgba(0,0,0,.5);border-radius:5px;-moz-border-radius:5px;-webkit-border-radius:5px;box-sizing:border-box;-moz-box-sizing:border-box;-webkit-box-sizing:border-box;opacity:0;transition:opacity 1s;-o-transition:opacity 1s;-moz-transition:opacity 1s;-webkit-transition:opacity 1s}.su-slider-slide-visible .su-slider-slide-title{opacity:1}.su-slider-next,.su-slider-prev{position:absolute;top:50%;display:block;width:40px;height:40px;margin-top:-20px!important;background:#000 0 0 url(//www.akuntansilengkap.com/wp-content/plugins/shortcodes-ultimate/includes/css/../images/swiper/default.png) no-repeat;background-color:rgba(0,0,0,.5);cursor:pointer;border-radius:50%;-moz-border-radius:50%;-webkit-border-radius:50%;opacity:0;-webkit-transition:all .2s;transition:all .2s}.su-slider-prev{right:10px;margin-right:30px;background-position:-40px 0}.su-slider-next{left:10px;margin-left:30px;background-position:0 0}.su-slider:hover .su-slider-next,.su-slider:hover .su-slider-prev{margin-left:0;margin-right:0;opacity:.7}.su-slider .su-slider-next:hover,.su-slider .su-slider-prev:hover{opacity:1}.su-slider-pagination{position:absolute;left:15%;right:15%;top:50%;width:70%;height:0;margin-top:-7px;text-align:center;cursor:default;opacity:0;-webkit-transition:all .2s;transition:all .2s}.su-slider:hover .su-slider-pagination{bottom:20px;opacity:1}.su-slider-pagination span{display:inline-block;width:14px;height:14px;margin:0;background:#000 0 -999px url(//www.akuntansilengkap.com/wp-content/plugins/shortcodes-ultimate/includes/css/../images/swiper/default.png) no-repeat;background-color:rgba(0,0,0,.5);cursor:pointer;border-radius:50%;-moz-border-radius:50%;-webkit-border-radius:50%;-webkit-transition:all .2s;transition:all .2s}.su-slider:hover .su-slider-pagination span{margin:0 3px}.su-slider .su-slider-pagination span.swiper-visible-switch{background-color:#fff;background-color:rgba(255,255,255,.5)}.su-slider-pagination span.swiper-active-switch,.su-slider-pagination span:hover{background-position:0 -40px}.su-spacer{display:block;height:0;clear:both;overflow:hidden}.su-spacer-5{height:5px}.su-spacer-10{height:10px}.su-spacer-20{height:20px}.su-spacer-30{height:30px}.su-spacer-40{height:40px}.su-spoiler{margin-bottom:1.5em}.su-spoiler .su-spoiler:last-child{margin-bottom:0}.su-spoiler-title{position:relative;cursor:pointer;min-height:20px;line-height:20px;padding:7px 7px 7px 34px;font-weight:700;font-size:13px}.su-spoiler-title:focus{outline:currentColor thin dotted}.su-spoiler-icon{position:absolute;left:7px;top:7px;display:block;width:20px;height:20px;line-height:21px;text-align:center;font-size:14px;font-family:ShortcodesUltimateIcons;font-weight:400;font-style:normal;-webkit-font-smoothing:antialiased}.su-spoiler-content{padding:14px;-webkit-transition:padding-top .2s;transition:padding-top .2s;-ie-transition:padding-top .2s}.su-spoiler.su-spoiler-closed>.su-spoiler-content{height:0;margin:0;padding:0;overflow:hidden;border:none;opacity:0;pointer-events:none}.su-spoiler.su-spoiler-closed>.su-spoiler-content iframe{display:none}.su-spoiler-icon-plus .su-spoiler-icon:before{content:'\f068'}.su-spoiler-icon-plus.su-spoiler-closed .su-spoiler-icon:before{content:'\f067'}.su-spoiler-icon-plus-circle .su-spoiler-icon:before{content:'\f056'}.su-spoiler-icon-plus-circle.su-spoiler-closed .su-spoiler-icon:before{content:'\f055'}.su-spoiler-icon-plus-square-1 .su-spoiler-icon:before{content:'\f146'}.su-spoiler-icon-plus-square-1.su-spoiler-closed .su-spoiler-icon:before{content:'\f0fe'}.su-spoiler-icon-plus-square-2 .su-spoiler-icon:before{content:'\f147'}.su-spoiler-icon-plus-square-2.su-spoiler-closed .su-spoiler-icon:before{content:'\f196'}.su-spoiler-icon-arrow .su-spoiler-icon:before{content:'\f063'}.su-spoiler-icon-arrow.su-spoiler-closed .su-spoiler-icon:before{content:'\f061'}.su-spoiler-icon-arrow-circle-1 .su-spoiler-icon:before{content:'\f0ab'}.su-spoiler-icon-arrow-circle-1.su-spoiler-closed .su-spoiler-icon:before{content:'\f0a9'}.su-spoiler-icon-arrow-circle-2 .su-spoiler-icon:before{content:'\f01a'}.su-spoiler-icon-arrow-circle-2.su-spoiler-closed .su-spoiler-icon:before{content:'\f18e'}.su-spoiler-icon-chevron .su-spoiler-icon:before{content:'\f078'}.su-spoiler-icon-chevron.su-spoiler-closed .su-spoiler-icon:before{content:'\f054'}.su-spoiler-icon-chevron-circle .su-spoiler-icon:before{content:'\f13a'}.su-spoiler-icon-chevron-circle.su-spoiler-closed .su-spoiler-icon:before{content:'\f138'}.su-spoiler-icon-caret .su-spoiler-icon:before{content:'\f0d7'}.su-spoiler-icon-caret.su-spoiler-closed .su-spoiler-icon:before{content:'\f0da'}.su-spoiler-icon-caret-square .su-spoiler-icon:before{content:'\f150'}.su-spoiler-icon-caret-square.su-spoiler-closed .su-spoiler-icon:before{content:'\f152'}.su-spoiler-icon-folder-1 .su-spoiler-icon:before{content:'\f07c'}.su-spoiler-icon-folder-1.su-spoiler-closed .su-spoiler-icon:before{content:'\f07b'}.su-spoiler-icon-folder-2 .su-spoiler-icon:before{content:'\f115'}.su-spoiler-icon-folder-2.su-spoiler-closed .su-spoiler-icon:before{content:'\f114'}.su-spoiler-style-default>.su-spoiler-title{padding-left:27px;padding-right:0}.su-spoiler-style-default>.su-spoiler-title>.su-spoiler-icon{left:0}.su-spoiler-style-default>.su-spoiler-content{padding:1em 0 1em 27px}.su-spoiler-style-fancy{border:1px solid #ccc;border-radius:10px;background:#fff;color:#333}.su-spoiler-style-fancy>.su-spoiler-title{border-bottom:1px solid #ccc;border-radius:10px;background:#f0f0f0;font-size:.9em}.su-spoiler-style-fancy.su-spoiler-closed>.su-spoiler-title{border:none}.su-spoiler-style-fancy>.su-spoiler-content{border-radius:10px}.su-spoiler-style-simple{border-top:1px solid #ccc;border-bottom:1px solid #ccc}.su-spoiler-style-simple>.su-spoiler-title{padding:5px 10px;background:#f0f0f0;color:#333;font-size:.9em}.su-spoiler-style-simple>.su-spoiler-title>.su-spoiler-icon{display:none}.su-spoiler-style-simple>.su-spoiler-content{padding:1em 10px;background:#fff;color:#333}.su-table{width:100%;margin-bottom:1.5em}.su-table table{width:100%!important;margin:0!important;border-collapse:collapse!important;font-size:1em!important;border:1px solid #ccc!important;table-layout:auto!important}.su-table table th{text-align:center!important;padding:1em!important;font-size:1em!important;font-weight:700!important;color:#333!important;border:1px solid #ccc!important;background:#f0f0f0!important}.su-table table td{padding:.5em 1em!important;border:1px solid #ccc!important;background:#fff!important}.su-table-responsive{overflow-x:auto}.su-table-responsive table{width:auto!important;min-width:100%!important}.su-table-responsive table td,.su-table-responsive table th{word-break:initial!important}.su-table-alternate table tr:nth-child(even) td{background-color:#f7f7f7!important}.su-table-fixed table{table-layout:fixed!important}.su-tabs{margin:0 0 1.5em;padding:3px;border-radius:3px;background:#eee}.su-tabs-nav span{display:inline-block;margin-right:3px;padding:10px 15px;min-height:40px;border-top-left-radius:3px;border-top-right-radius:3px;color:#333;font-size:13px;line-height:20px;cursor:pointer;-webkit-transition:all .2s;transition:all .2s}.su-tabs-nav span:hover{background:#f5f5f5}.su-tabs-nav span.su-tabs-current{background:#fff;cursor:default}.su-tabs-nav span:focus{outline:currentColor thin dotted}.su-tabs-nav span.su-tabs-disabled{opacity:.5;cursor:default}.su-tabs-pane{padding:15px;border-bottom-right-radius:3px;border-bottom-left-radius:3px;background:#fff;color:#333;font-size:13px}.su-tabs-pane:not(.su-tabs-pane-open){overflow:hidden!important;padding:0!important;min-height:0!important;height:0!important;border:none!important}.su-tabs-nav,.su-tabs-nav span,.su-tabs-pane,.su-tabs-panes{box-sizing:border-box!important}.su-tabs-vertical{display:-webkit-box;display:flex}.su-tabs-vertical .su-tabs-nav{width:30%}.su-tabs-vertical .su-tabs-nav>span{display:block;margin-right:0;border-radius:0;border-top-left-radius:3px;border-bottom-left-radius:3px}.su-tabs-vertical .su-tabs-panes{width:70%}.su-tabs-vertical .su-tabs-panes .su-tabs-pane{height:100%;border-radius:0;border-top-right-radius:3px;border-bottom-right-radius:3px}.qtip.su-qtip{max-width:480px!important}.su-tooltip{display:inline-block}.su-qtip-size-1{font-size:.8em!important}.su-qtip-size-2{font-size:.9em!important}.su-qtip-size-3{font-size:1em!important}.su-qtip-size-4{font-size:1.1em!important}.su-qtip-size-5{font-size:1.2em!important}.su-qtip-size-6{font-size:1.3em!important}.su-tooltip-content{display:none}.su-tooltip-content>:last-child{margin-bottom:0}.qtip-content .su-tooltip-content embed,.qtip-content .su-tooltip-content iframe,.qtip-content .su-tooltip-content img,.qtip-content .su-tooltip-content object{max-width:430px}.qtip-content .su-tooltip-content .su-u-responsive-media-yes{width:430px}.su-video{position:relative;margin-bottom:1.5em;overflow:hidden}.su-video .jp-title{position:absolute;top:-100px;left:0;width:100%;height:30px;padding:0 1em;line-height:30px;font-size:.9em;background:#000;background:rgba(0,0,0,.5);color:#fff;-webkit-transition:top .2s;transition:top .2s}.su-video:hover .jp-title{top:0}.su-video .jp-start{position:absolute;left:0;top:0;width:100%;height:100%;cursor:pointer;opacity:.5;-webkit-transition:opacity .2s;transition:opacity .2s;background:50% 50% url(//www.akuntansilengkap.com/wp-content/plugins/shortcodes-ultimate/includes/css/../images/player/default-start.png) no-repeat}.su-video:hover .jp-start{opacity:.8}.su-video.jp-video-full{position:fixed;left:0;top:0;width:100%;height:100%}.su-video.jp-video-full .jp-jplayer{position:fixed!important;left:0;top:0;overflow:hidden}.su-video .jp-gui{position:relative;height:30px;background:#7c8781;background:-webkit-gradient(linear,left top,left bottom,from(#7c8781),to(#0a0809));background:linear-gradient(to bottom,#7c8781 0,#0a0809 100%);border-bottom-right-radius:3px;border-bottom-left-radius:3px}.su-video.jp-video-full .jp-gui{position:fixed;left:0;bottom:0;width:100%}.su-video-controls-no .jp-gui{position:absolute!important;bottom:-100px;left:0;right:0;-webkit-transition:bottom .2s;transition:bottom .2s}.su-video-controls-no:hover .jp-gui{bottom:0}.su-video img{border-radius:0!important;border:none!important;margin:0!important;padding:0!important}.su-video .jp-gui .jp-pause,.su-video .jp-gui .jp-play{position:absolute;left:0;top:0;display:block;width:30px;height:30px;border-right:1px solid #454947;cursor:pointer}.su-video .jp-gui .jp-play{background:0 0 url(//www.akuntansilengkap.com/wp-content/plugins/shortcodes-ultimate/includes/css/../images/player/default.png) no-repeat}.su-video .jp-gui .jp-pause{background:-30px 0 url(//www.akuntansilengkap.com/wp-content/plugins/shortcodes-ultimate/includes/css/../images/player/default.png) no-repeat}.su-video .jp-full-screen,.su-video .jp-restore-screen{position:absolute;top:0;right:0;display:block;width:30px;height:30px;border-left:1px solid #454947;cursor:pointer}.su-video .jp-full-screen{background:0 -30px url(//www.akuntansilengkap.com/wp-content/plugins/shortcodes-ultimate/includes/css/../images/player/default.png) no-repeat}.su-video .jp-restore-screen{background:-30px -30px url(//www.akuntansilengkap.com/wp-content/plugins/shortcodes-ultimate/includes/css/../images/player/default.png) no-repeat}.su-video .jp-progress{position:absolute;top:10px;left:90px;right:90px;height:10px;background:#333;border-radius:3px;box-shadow:0 0 5px #000 inset}.su-video .jp-play-bar,.su-video .jp-seek-bar{position:absolute;top:0;left:0;height:100%;cursor:pointer;border-radius:3px}.su-video .jp-seek-bar{background:#0b0b0b;background:-webkit-gradient(linear,left top,left bottom,from(#0b0b0b),to(#666));background:linear-gradient(to bottom,#0b0b0b 0,#666 100%)}.su-video .jp-play-bar{background:#6db3f2;background:-webkit-gradient(linear,left top,left bottom,from(#6db3f2),color-stop(50%,#54a3ee),color-stop(51%,#3690f0),to(#1e69de));background:linear-gradient(to bottom,#6db3f2 0,#54a3ee 50%,#3690f0 51%,#1e69de 100%)}.su-video .jp-current-time,.su-video .jp-duration{position:absolute;top:0;display:block;height:30px;line-height:30px;color:#f5f5f5;font-size:10px}.su-video .jp-current-time{left:50px}.su-video .jp-duration{right:50px}.su-vimeo{margin:0 0 1.5em}.su-vimeo iframe{border:none!important}.su-youtube{margin:0 0 1.5em}.su-youtube iframe{border:none!important}@media screen and (max-width:768px){.su-button span{padding-top:.25em!important;padding-bottom:.25em!important;line-height:1.2!important}.su-button small{margin-top:.2em!important}.su-display-posts-template-default .su-post-thumbnail{width:4em}.su-display-posts-template-teasers .su-post-thumbnail{width:2.75em}.su-image-carousel-adaptive .su-image-carousel-item,.su-image-carousel-adaptive.su-image-carousel-has-spacing .su-image-carousel-item{margin-right:0;width:100%}}@media screen and (max-width:48em){.su-pullquote{width:auto}.su-pullquote-align-left,.su-pullquote-align-right{float:none;margin:1.5em 0;padding:.5em 1em}}@media only screen and (max-width:768px){.su-tabs-vertical{-webkit-box-orient:vertical;-webkit-box-direction:normal;flex-direction:column}.su-tabs-vertical .su-tabs-nav,.su-tabs-vertical .su-tabs-panes{width:100%}.su-tabs-vertical .su-tabs-nav .su-tabs-pane,.su-tabs-vertical .su-tabs-nav>span,.su-tabs-vertical .su-tabs-panes .su-tabs-pane,.su-tabs-vertical .su-tabs-panes>span{border-radius:3px}.su-tabs-mobile-stack .su-tabs-nav span{display:block}.su-tabs-mobile-scroll .su-tabs-nav{display:-webkit-box;display:flex;-webkit-box-align:end;align-items:flex-end;white-space:nowrap;overflow-x:auto}}@media only screen and (max-width:767px){.su-row .su-column{float:none;width:100%;margin:0}.su-row .su-column+.su-column{margin:1.5rem 0 0}}@media (-webkit-min-device-pixel-ratio:0){.su-image-carousel-has-outline .su-image-carousel-item-content a:focus,.su-image-carousel-has-outline button.flickity-prev-next-button:focus{outline-style:auto;outline-color:-webkit-focus-ring-color}}
√ Laporan Laba Rugi : Pengertian, Contoh, Bentuk dan Cara Penyusunan Skip to content
Secara sederhana Laporan laba rugi diartikan sebagai laporan keuangan yang termasuk dalam rangkaian siklus akuntansi yang dihasilkan dalam satu periode akuntansi yang didalamnya menyajikan seluruh unsur pendapatan dan beban perusahaan yang akan menghasilkan kondisi sebenarnya laba bersih atau rugi bersih perusahaan.
Pengertian Laporan Laba Rugi Laporan laba rugi (profit and lost statement) yang disusun oleh perusahaan mempunyai unsur pendapatan serta seluruh beban pada periode berjalan suatu perusahaan.
Selengkapnya tentang laporan laba rugi,
Laporan laba rugi adalah laporan yang menunjukkan jumlah pendapatan dan biaya dalam satu periode usaha/bisnis.
Laporan laba rugi akan memberikan data keuntungan dan kerugian yang dialami oleh perusahaan.
Lihat juga : Laporan laba rugi perusahaan dagang , perusahaan jasa dan perusahaan manufaktur
Tujuan Laporan Laba Rugi Adapun tujuan dari penyusunan Laporan Laba Rugi bisa disimpulkan sebagai berikut ini:
Untuk mengetahui jumlah pajak yang akan ditanggung, Untuk pengecekan histori perolehan laba / rugi dari waktu ke waktu sebagai evaluasi bagi manajemen perusahaan, Untuk mengecek efisiensi dan efektivitas usaha berdasarkan pada nilai biaya usaha. Dengan adanya laporan laba rugi, perusahaan dapat mengetahui laba bersih yang didapatkan dari kegiatan usahanya.
Akun-Akun dalam Laporan Laba Rugi Beberapa akun yang sering dilaporkan di dalam laporan laba rugi, diantarnya:
Laba (Profit) Laba adalah tambahan modal dan aktiva bersih (setelah dikurangi biaya) yang merupakan hasil dari seluruh kegiatan usaha perusahaan, baik usaha utama atau dari anak perusahaan, dan kerjasama.
Rugi (Loss) Jika laba adalah peningkatan modal.
Maka Rugi sebaliknya, rugi adalah penurunan modal atau aktiva bersih akibat dalam satu periode, total biaya lebih besar daripada total pendapatan perusahaan.
Contoh penurunan modal ini bisa disebabkan oleh kerugian dari penjualan surat berharga.
Pendapatan (Revenue) Pendapatan adalah aliran aktiva yang masuk yang merupakan hasil dari kegiatan usaha perusahaan seperti, produksi suatu barang, peluanasan utang dari debitur, pemberian jasa dan lainnya.
Biaya (Expense) Biaya adalah aliran aktiva yang keluar disebabkan oleh kegiatan usaha perusahaan seperti utang perusahaan, penyerahan jasa, produksi barang dan lainnya.
Tambahan modal yang asalahnya dari suntikan dana pemilik (baca: investasi), dan hasil dari penjualan aktiva tetap perusahaan tidak tergolong sebagai laba perusahaan .
Penghasilan (Income) Penghasilan adalah total dari pendapatan dikurangi biaya-biaya operasional seperti beban usaha, biaya pajak, biaya angkut, biaya administrasi dan lainnya.
Perusahaan dikatakan rugi apabila selisih penghasilan dengan biaya, lebih besar biaya.
Harga Perolehan (cost) Harga perolehan adalah kas yang keluar disebabkan oleh kegiatan pembelian barang atau jasa.
Harga perolehan ini dalam bahasa akuntansi yang lain disebut biaya produksi .
Sebab, pada saat pembelian barang atau jasa, jumlahnya dicatat dalam akun aktiva. Contohnya pembelian mesin, pembayaran sewa gedung, sewa kendaraan.
Yang itu semua terlibat dalam proses pembuatan barang.
Bentuk Laporan Laba Rugi Laporan Laba-Rugi dapat dibuat dalam dua bentuk, yaitu:
Bentuk Single Step atau Langsung Bentuk laporan laba rugi single step hanya memisahkan antara kumpulan pendapatan dengan laba, dan kumpulan akun-akun biaya dan kerugian-kerugian.
Selengkapnya, beberapa catatan dalam bentuk single step diantaranya:
Seluruh pendapatan hasil dari penjualan dikelompokkan dan dijumlahkan, Seluruh beban dikelompokkan dan dijumlahkan, Jumlah pendapatan di kurangi dengan jumlah beban, Hasil selisihnya merupakan laba bersih atau rugi bersih. Bentuk Multiple Step atau Tidak Langsung Metode multiple step adalah bentuk laporan laba rugi yang mengelompokkan akun pendapatan dan biaya menjadi sebuah runtutan akun.
Penjabarannya,
Laba bruto: (Total Penjualan – Harga Pokok Penjualan = Laba Bruto ). Pendapatan bersih adalah (Laba Bruto – Biaya Usaha = Pendapatan Bersih ) . Pendapatan bersih setelah pajak adalah (Pendapatan Bersih Sebelum Pajak – Pajak Penghasilan = Pendapatan Bersih Setelah Pajak ) . Pada akun pendapatan dibedakan menjadi pendapatan usaha dan pendapatan di luar usaha, Beban dibedakan menjadi beban usaha usaha dan beban di luar usaha, Pendapatan dan beban usaha disajikan pada bagian pertama, setelahnya adalah penyajian pendapatan dan beban di luar usaha. Pada intinya kedua bentuk laporan laba rugi ini hanya dibedakan oleh apakah menyusun dengan cara pengelompokkan pendapatan dan bebannya atau tidak.
Cara Membuat Laporan Laba Rugi SederhanaProses menyusun laporan laba rugi sebenarnya mudah, mengapa? Karena kita hanya perlu mengutip seluruh saldo-saldo pada akun pendapatan dan beban dalam kolom laba rugi di neraca lajur.
Pada umumnya laporan laba rugi memiliki unsur-unsur seperti berikut:
Pendapatan atas penjualan xxx Dikurang beban pokok penjualan (xxx) Diperoleh laba – rugi kotor xxx Dikurangi beban usaha (xxx) Dikurangi/ditambah penghasilan/ beban lain xxx Laba – rugi sebelum pajak xxx Dikurangi beban pajak (xxx) Diperoleh laba – rugi bersih (net profit or loss) xxx
Format Laporan Laba Rugi Untuk format penulisan hampir sama dengan penyusunan laporan lainnya yaitu pada header ditulis:
Identitas perusahaan Laporan Laba Rugi Periode berjalan Pada bagian header laporan laba rugi ditulis identitas perusahaan, jenis laporan keuangan yang disajikan (laporan laba rugi) dan periode tahun laporan
Lalu memuat komponen utama atau intisari dari laporan laba rugi perusahaan yaitu:
Total pendapatan Total beban Laba atau rugi Komponen total pendapatan dan total beban diperoleh dari kolom laba/rugi pada neraca saldo (kertas kerja).
Komponen laba atau rugi merupakan selisih dari total pendapatan dan total beban.
Apabila pendapatan lebih besar dari beban, maka diakui sebagai laba.
Dan jika sebaliknya yaitu apabila pendapatan lebih kecil daripada total beban maka diakui sebagai rugi.
Contoh Laporan Laba Rugi Berikut ini contoh sederhana dari laporan laba rugi perusahaan :
Contoh Laporan Laba Rugi Single Step PT SUBUR JAYA Laporan Laba Rugi Periode Maret 2013
Pendapatan Penjualan bersih 775.000.000 Pendapatan sewa 16.500.000 Total pendapatan 791.500.000 Beban Harga pokok penjualan 315.000.000 Beban penjualan 14.500.000 Beban administrasi 9.000.000 Beban bunga 6.500.000 Beban lain-lain bersih 6.000.000 Total beban (351.000.000 ) Laba sebelum pajak 440.500.000 Pajak (132.000.000) Laba bersih 308.500.000
Contoh Laporan Laba Rugi Multiple Step PT SUBUR JAYA Laporan Laba Rugi Periode Maret 2013
Pendapatan Penjualan Penjualan Bersih 825.000.000 Dikurangi: Retur Penjualan dan Pengurangan Harga (35.000.000) Diskon Penjualan (15.000.000) Pendapatan Penjualan Bersih 775.000.000 Harga Pokok Penjualan Persediaan Awal 12.500.000 Pembelian 309.000.000 Beban Angkut 10.000.000 Barang Tersedia Untuk Dijual 331.500.000 Dikurangi: Persediaan Akhir 16.500.000 Harga Pokok Penjualan 315.000.000 Laba Kotor 460.000.000 Beban Operasi Beban Penjualan Gaji Bag Penjualan Rp 5.000.000 Beban Iklan 3.000.000 Beban Penjualan Lain-Lain 2.000.000 Beban adminis trasi dan umumGaji Karyawan dan Bag Kantor 10.000.000 Beban Asuransi 1.000.000 Beban Penyusutan dan Amortisasi 5.000.000 Beban Piutang Tak Tertagih 3.000.000 Beban Umum lainnya 2.000.000 Total Beban Operasi (31.000.000 ) Laba Operasi 429.000.000 Pendapatan dan Keuntungan Lain-lain Pendapatan Bunga Rp 15.000.000 Keuntungan atas penjualan investasi 20.000.000 Beban Kerugian Lain-lain Beban Bunga 6.500.000 Kerugian atas penjualan peralatan 17.000.000 Laba sebelum Pajak Penghasilan 440.500.000 Pajak Penghasilan (132.000.000) Laba Bersih 308.500.000
Laporan Laba Rugi Komprehensif dan Laporan Laba Rugi Apa itu laporan laba rugi komprehensif? adalah laporan laba rugi yang memuat informasi laba bersih dan pendapatan komprehensif lain.
Jumlah laba bersih berasal dari laporan laba rugi. Sedangkan pendapatan komprehensif berasal dari seluruh keuntungan dan kerugian perusahaan yang belum terealisasi dari aset.
Pendapat komprehensif lain, mungkin dapat menggambarkan portofolio investasi perusahaan yang belum terealisasikan, di masa yang akan datang.
Contoh pendapatan komprehensif lain yang dilaporkan dalam laporan laba rugi komprehensif adalah:
Keuntungan dan kerugian dari instrumen derivatif. Keuntungan dan kerugian yang belum direalisasi dari sekuritas hutang. Penyesuaian yang dilakukan pada transaksi mata uang asing. Keuntungan dan kerugian dari program pensiun. Keuntungan dan kerugian yang belum direalisasi lain dari sekuritas yang tersedia untuk dijual. Demikian penjelasan singkat tentang Laporan Laba Rugi, semoga artikel ini bisa bermanfaat bagi para pembaca sekalian. Sekian dan Terimakasih.
Kunjungi Artikel Lainnya: