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 Irish played an important part in the War of Independence. According to Hook on March 17, 1776, General George Washington ordered that the password for the night should be St. Patrick. In the nineteenth century approximately 8 million people left Ireland, the vast majority of whom went to the United States. In 1860 38.93% of the foreign born population in the United States was Irish. In 1870, 33.3% of the foreign born population in the United States was Irish.