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.
What is a 'Contra Account'. A contra account is an account found in an account ledger that is used to reduce the value of a related account. A contra account's natural balance is opposite of the associated account. If a debit is recorded in a related account, the contra account record also records a credit. Next Up.