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.
Another description of a contra expense account is an account that reduces or offsets the amounts reported in one or more of the other general ledger expense accounts. One use of a contra expense account is to record the amounts of expenses that were reimbursed by its employees. For example, Company M might debit its expense account 4210 Employee Health Insurance Expense when recording the insurance company invoice of $10,000.