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
Location, size, and extent Situated at the northwest corner of the North American continent, Alaska is separated by Canadian territory from the coterminous 48 states. Alaska is the largest of the 50 states, with a total area of 591,004 sq mi (1,530,699 sq km). Land takes up 570,833 sq mi (1,478,456 sq km) and inland water 20,171 sq mi (52,243 sq km). Alaska is more than twice the size of Texas, the next-largest state, and occupies 16% of the total US land area; the E-W extension is 2,261 mi (3,639 km); the maximum N-S extension is 1,420 mi (2,285 km).