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 Contra Entry? In dual entry accounting system, a Contra Entry is an entry which is recorded to reverse or offset an entry on the other side of an account. If a debit entry is recorded in an account, contra entry will be recorded on the credit side and vice-versa. Debit and credit aspects of a single transaction are entered in the same account, but in different columns. Each entry in this case is viewed as a contra entry of the other.