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.
English settlers arrived in the 1730s, led by James Oglethorpe. The name Georgia, after Britain's King George II, dates from the creation of this colony. Slavery was forbidden in the colony, but the ban was overturned in 1749. Slaves numbered 18,000 at the time of the American Revolution.