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.
Gaelic, otherwise known as Early Modern Irish, was used in Ireland from around the year 1200 until the 18th century. It is from this language that we found the first references to the name Kierans as O Ciarain or Mac Ciarain. These names are derived from the word ciar, which means black or dark brown..