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.
Famous Irish explorers include Brendan the Navigator, Robert McClure, Ernest Shackleton and Tom Crean. By some accounts, the first European child born in North America had Irish descent on both sides; and an Irishman was the first European to set foot on American soil in Columbus' expedition of 1492.eople of Irish descent are found mainly in English-speaking countries; especially Great Britain, the United States, Canada and Australia. There are also significant numbers in Argentina and Mexico.