Reply #29: UL would accomplish an indent, but it is not accessible (since it's not a proper use of a list.)

[OKIsItJustMe]

http://www.w3.org/TR/WCAG10-HTML-TECHS/#lists

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The HTML list elements DL, UL, and OL should only be used to create lists, not for formatting effects such as indentation. Refer to information on http://www.w3.org/TR/WCAG10-CSS-TECHS/#style-alignment">CSS and tables for layout in the CSS Techniques http://www.w3.org/TR/WCAG10-HTML-TECHS/#ref-WCAG10-CSS-TECHNIQUES">/WCAG10-CSS-TECHNIQUES/.

Ordered lists help non-visual users navigate. Non-visual users may "get lost" in lists, especially in nested lists and those that do not indicate the specific nest level for each list item. Until user agents provide a means to identify list context clearly (e.g., by supporting the ':before' pseudo-element in CSS2), content developers should include contextual clues in their lists.

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Instead, I use "blockquote" or "center" (as appropriate.)