This makes the net realizable value $4.20 (selling price of $5.00 less $0.80 of cost to complete and dispose). Net realizable value is a key component in determining market in the lower of cost or market rule.
Scotch-Irish (or Scots-Irish) Americans are American descendants of Presbyterian and other Ulster Protestant Dissenters from the Irish province of Ulster who migrated to North America during the 18th and 19th centuries.ost Scotch-Irish headed for Pennsylvania, with its good lands, moderate climate, and liberal laws. By 1750, the Scotch-Irish were about a fourth of the population, rising to about a third by the 1770s.
The term Black Irish does not refer to people of Irish heritage or descent with black hair. It refers to a class of Irish people, generally the Catholic underclass of Ireland. Black is often used as an unfavorable term in this and similar contexts: e.g., Black '47, the Black Rose.he term Black Irish was used to distinguish from the noble. Irish, i.e. the families of the Protestant Norman English settlers. It has vague ethnic overtones, in the same broad sense that the English called not only the Africans black, but also the Maori, the Australian Aborigines, etc.