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.
So it sits on the Asset side of the balance sheet, but it represents a negative number. Technically it's what's called a contra account. It is used to decrease the value of a fixed asset. So imagine a machine that a company buys, that wears out over time. Accumulated depreciation is the amount that has been used up.