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 is directly north of the United States, in North America. To  the EASTTT of Canada is the Atlantic Ocean, to the West is the  Pacific Ocean, and to the north is the A â¦ rctic Ocean.Canada is to  the Southwest of Greenland.1 person found this useful.anada is a country north of the United States, with a population of around 40 Million. It is the 2nd Largest Country in the World, and a Member of The Commonwealth, NATO, NAF â¦ TA, and the United Nations. 7 people found this useful.