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.
From 1763 to 1775, 55,000 Scotch-Irish from Ulster and 40,000 Scots arrived in America. Since Scotland was able to pursue its own colonies in the New World, several small colonies were established in the early seventeenth century in East Jersey and South Carolina.oth Scots and the Scotch-Irish were a significant presence in the American Revolution and the Civil War. The divided union was embodied by Generals Stonewall Jackson and Jeb Stuart for the Gray and George B. McClellan for the Blue.