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.
contra entry in Business English. contra entrynoun [ C ] âº an amount that is included in one part of a set of accounts as the opposite of an amount in the other part. For example, the contra entry of a â¬100 credit (= amount added) is a â¬100 debit (= amount taken away) in the other part of the accounts.