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 Scots and Irish. It is almost impossible to trace the specific ancestors of America's early emigrants from Northern Ireland. A courthouse fire in Belfast destroyed many public records of value to genealogists before North Ireland was separated from Eire in 1922.he ancestors of Scots were mostly Celtic and Germanic (Viking) Aryans. The words Scot, Brit (as in the words Brittish and Brittany), and Hittite may come from the word Hitt or Heth (see Genesis 10). Scots prefer being called Scottish, not Scotch, which has other meanings, like whiskey or stingy.