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.
Liability accounts will normally have credit balances. Contra liabilities are liability accounts with debit balances. (A debit balance in a liability account is contraryâor contraâto a liability account's usual credit balance.) Examples of contra liability accounts include: Discount on Notes Payable.