function subMenu( showMenu )
{
	
	var menuHTML;

	menuHTML =  "<table border=\"0\" cellpadding=\"0\" cellspacing=\"0\" width=\"160\" >";
	menuHTML += "<tr><td></td></tr><tr>";
	menuHTML += "    <td background=\"/images/bg_submenu.gif\"><a href=\"costsegregation.htm\" onMouseOut=\"MM_swapImgRestore()\"  onMouseOver=\"MM_swapImage('subnav_one','','images/submenu_costsegregation_f2.gif',1);\" ><img name=\"subnav_one\" src=\"images/submenu_costsegregation.gif\" width=\"170\" height=\"21\" border=\"0\" alt=\"cost segregation\"><br></a><img src=\"/images/shim_paleblue.gif\" width=\"170\" height=\"1\"></td>";
	menuHTML += "      <td rowspan=\"10\" bgcolor=\"#ffffff\"><img src=\"/images/spacer.gif\" width=\"5\" height=\"10\" border=\"0\"></td><td rowspan=\"10\" class=\"bgpaleblue\"><img src=\"/images/spacer.gif\" width=\"1\" height=\"10\" border=\"0\"></td>";
	menuHTML += "  </tr><tr><td><img src=\"/images/spacer.gif\" width=\"170\" height=\"5\" border=\"0\"></td></tr><tr>";
		
	if( showMenu == 'cost' )
	{
		menuHTML += "      <td align=\"right\" > ";
		menuHTML += "        <table width=\"160\" border=\"0\" cellspacing=\"5\" cellpadding=\"0\">"; 
		menuHTML += "        <td class=\"smallblue\" align=\"right\">";
		menuHTML += "      		<a href=\"examples.htm\">Examples</a><br>";
		menuHTML += "      		&nbsp;<br>";
		menuHTML += "      	</td>";
		menuHTML += "      	</table>";
		menuHTML += "      </td>";
		menuHTML += "      </tr><tr> ";
	}
	

	menuHTML += "      <td>&nbsp;</td>";
	menuHTML += "  </tr>";
	menuHTML += "</table>";

	return menuHTML;
}


	var ContactUsRecipient='Tax';