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.
owner's drawing account. The contra owner's equity account used to record the current year's withdrawals of business assets by the sole proprietor for personal use. This is a temporary account with a debit balance.It will be closed at the end of the year to the owner's capital account.he contra owner's equity account used to record the current year's withdrawals of business assets by the sole proprietor for personal use.