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.
Aboriginal Peoples. When Europeans explored Canada they found all regions occupied by native peoples they called Indians, because the first explorers thought they had reached the East Indies. The native people lived off the land, some by hunting and gathering, others by raising crops.oyal New France. In 1604, the first European settlement north of Florida was established by French explorers Pierre de Monts and Samuel de Champlain, first on St. Croix Island (in present-day Maine), then at Port-Royal, in Acadia (present-day Nova Scotia). In 1608 Champlain built a fortress at what is now Quebec QuÃ©bec. city