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
By total area (water as well as land), the United States is either slightly larger or smaller than the People's Republic of China, making it the world's third or fourth largest country. China and the United States are smaller than Russia and Canada in total area, but are larger than Brazil.By land area only (exclusive of waters), the United States is the world's third largest country, after Russia and China, with Canada in fourth.orty-eight of the states are in the single region between Canada and Mexico; this group is referred to, with varying precision and formality, as the continental or contiguous United States, and as the Lower 48.