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
The United States is the third largest country in the world based on land area. There are different estimates showing the total land area of the country, but all of them show the country as being over 3.5 million square miles (9 million sq km). The Central Intelligence Agency's World Factbook states that the total land area of the U.S. is 3,794,100 square miles (9,826,675 sq km). The United States is broken down into 50 states and one district (Washington D.C.). The following is a list of all 50 states arranged by total area from largest to smallest. 1) Alaska - 663,267 square miles (1,717,854 sq km). 2) Texas - 268,820 square miles (696,241 sq km). 3) California - 163,695 square miles (423,968 sq km). 4) Montana - 147,042 square miles (380,837 sq km).