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.
In bookkeeping terms, a contra asset account refers to an account which is offset against an asset account. As an asset account is normally a debit balance, a contra asset account will normally be a credit balance.When the two balances are offset against each other they show the net balance of both accounts.n bookkeeping terms, a contra asset account refers to an account which is offset against an asset account. As an asset account is normally a debit balance, a contra asset account will normally be a credit balance.