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 term Scots-Irish is generally used to refer to people whose ancestors originated in Scotland, but who lived in Ireland, sometimes for several generations, before emigrating to America. They are also called Scotch-Irish or Ulster Scots.tarting around 1600, Scots began to migrate to northern part of Ireland, where there was fertile land that was only sparsely settled. It is a short journey of just a few miles across the sea from the lowlands of Scotland, and thus an easy trip to make. This unofficial migration was only the beginning.