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.
Many colonial settlers coming from the province of Ulster came to be known in the United States as the Scots-Irish, although most descendants of the Scots-Irish today identify their ancestry as American or Irish.he Irish-American contribution to politics spans the entire ideological spectrum. Two prominent American socialists, Mary Harris Mother Jones and Elizabeth Gurley Flynn, were Irish Americans. In the 1960s, Irish-American writer Michael Harrington became an influential advocate of social welfare programs.