Manderâs net realizable value is computed as follows. Inventory valueâunfinished $1,000Less: Estimated cost of completion $ 50Estimated cost to sell 200 250Net realizable value $ 750 Mander reports inventory on its statement of financial position at $750.
Explain why the Berlin Wall was initially created. The Berlin Wall was erected in September 1961 to prevent the outflow of skilled manpower from the German Democratic Republic. What were the international implications for the fall of the Berlin Wall? When the Wall came down in 1989, it also brought down Communism and the threat of the Cold War, freeing not only Germans from continual fear but the rest of the world as well.
Overnight, the freedom to pass between the two sections of Berlin ended. Running across cemeteries and along canals, zigzagging through the city streets, the Berlin Wall was a chilling symbol of the Iron Curtain that divided all of Europe between communism and democracy. Berlin was at the heart of the Cold War. In 1962, the Soviets and East Germans added a second barrier, about 100 yards behind the original wall, creating a tightly policed no man's land between the walls. After the wall went up, more than 260 people died attempting to flee to the West.