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 valuation account term is a less-used phrase that has the same meaning as the contra account concept. Examples of valuation accounts are: 1  Allowance for doubtful accounts (paired with the trade accounts receivable account). 2  Allowance for obsolete inventory (paired with the inventory account).