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-assets accounts by default have a credit balance and thus a debit entry would decrease the balance in a contra-asset. In banking a credit to your account means funds have been added to your account, which would be an increase or debit for accounting purposes to the cash or PayPal account.