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
Of this territory, 9,158,960 square kilometers (3,536,274 square miles) are land, while there are 470,131 square kilometers (181,517 square miles) of water. The United States is about one-half the size of Russia, and slightly larger than either Brazil or China. It shares long borders with both Canada (8,893 kilometers or 5,526 miles) and Mexico (3,326 kilometers or 2,066 miles).