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
Its southern territories run along the northern border of the continental United States. Canada is one of the largest countries in the world, second only to Russia in territorial size. It has a total area of 9.9 million square kilometers (3.8 million square miles).This includes 755,170 square kilometers (291,571 square miles) of water.or its size, Canada has a small population. Although physically it is the second-largest country in the world, its population was only 31,281,092, according to a July 2000 estimate, or just under one-tenth the size of that of the United States.