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.
What Is a Contra Account? Basically, contra accounts in financial accounting can be any two accounts that offset one another. While these accounts work against one another, and often show up in balance sheet accounts, they donât follow the same rules as double entry bookkeeping entries, and in effect, are utilized to balance books.