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 terms Scots-Irish / Ulster-Scots refer to those Scots (mainly of Presbyterian stock) who settled in Ulster (the location of modern-day Northern Ireland) from the early seventeenth century.irst migrants from Scotland... Around 7,000 B.C. settlers crossed the narrow channel from what is now Scotland to Ulster to become Ireland's first inhabitants. Thirty centuries later they were peaceably joined by new settlers from northern Britain, who brought agriculture and commerce.