The silver oxide cell is really the ideal successor to mercury batteries, and is superior in a number of ways. It has a higher capacity than mercury cells for a given size. These cells are rated at 1.55 volts. Their construction is very similar to mercury cells, the cathode material being the main difference. Advantages Constant voltage over its useful life. Contains no chemicals harmful to the environment. Basically superior in all ways over mercury cells.
Materiality is a key concept in accounting because it helps accountants and auditors in deciding which figures need separate reporting and what is the maximum amount above which errors or omissions should be avoided at all costs. Deciding whether a piece of information is material or not requires considerable judgment.
A large and material expense to a small company might be small an immaterial to a large company because of their size and revenue. The main question that the materiality concept addresses is does the financial information make a difference to financial statement users. If not, the company doesn't have to worry about including it in their financial statements because it is immaterial.