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
Russiaâs territory compared to the US. Russia is almost twice the size of the USA. It is also twice the size of Canada. Australia, which is considered by most people as vast because of its large barren areas, is almost half the size of present day Russia.