Columnar Juniper Trees. Columnar junipers bring strong, thin vertical lines to your landscape. One of the most popular columnars is Juniperus scopulorum Skyrocket, which can grow to 15 feet high with a width of 2 to 3 feet; Wichita Blue, another J. scopulorum grows to 10 feet with a width of 4 feet.
contra asset account. Definition. A balance sheet account in the financial statements that offsets a related asset account. Contra asset accounts are subtracted from a related asset account since asset accounts have debit balances while contra assets have credit balances.
The retainage receivable account is a subaccount within accounts receivable, or A/R. As such, it is a short-term asset account with a natural debit balance on the balance sheet. Under accrual accounting, a contractor posts a debit to the retainage receivable account when it fulfills the obligations tied to the retainage.