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.
Instead, the credit is entered in the contra asset account Accumulated Depreciation. The use of this contra account will allow the asset Equipment to continue to report the equipment's cost, while also reporting in the account Accumulated Depreciation the amount that has been charged to Depreciation Expense since the asset was acquired.