Accounting for and providing management with informa-tion about idle time and idle capacity1 was a subject that occu-pied cost accountants primarily in the first half of this century.Garnerâs (1976) review of the literature from 1900 to 1925 showed that the topic appeared frequently and regularly.his paper resurrects historical discussions of idle capacity. The objective is twofold, first to demonstrate the sophistication and innovation of early writers emphasizing why they thought the topic important, and second to explore some theories about why this interest dissipated within the accounting literature.
Yes, Canada has more land area than the US by a significant margin. Russia, Canada, China and U.S. Is the ranking--this includes Alaska. However, it s also probably fair to say that the U.S. Has more habitable land area as much of Northern Canada has extremely cold temperatures and no roads or other access aside from airstrips, similar to
Canada â Second largest in the world and largest in the Americas with 9,984,670 square km (3,855,100 sq ml). It is also the country with the most water in the world (8.93% of itâs total size is water). The Skyline of Toronto, Canada (source: wiki). 3.China â Third in the world and the largest in Asia: 9,706,961 sq km (3,747,879 sq mi). China is the third largest country in the world.Shanghai, China (source: wiki)Shanghai, China (source: wiki). 4. United States â Fourth largest in the world: 9,629,091 sq km (3,717,813 sq mi).It is only slightly smaller than China. The United States is the fourth largest country in the world (Skyline of Manhattan) (source: wiki). 5.. United States â Fourth largest in the world: 9,629,091 sq km (3,717,813 sq mi). It is only slightly smaller than China. The United States is the fourth largest country in the world (Skyline of Manhattan) (source: wiki). 5.