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.
For instance, the contra asset account Allowance for Doubtful Accounts is deducted from the asset Accounts Receivable to arrive at a net amount which is referred to as net or book value. â You should try to keep a contra asset account that you can break down to figure out the right way to proceed.