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.
It is sometimes called an allowance for bad debts. It is a 'contra' account when it is listed with the current assets because it will have a credit balance instead of a debit balance since it is a reduction of accounts. One of the responsibilities that most credit departments have is writing off accounts to bad debt.