Manderâs net realizable value is computed as follows. Inventory valueâunfinished $1,000Less: Estimated cost of completion $ 50Estimated cost to sell 200 250Net realizable value $ 750 Mander reports inventory on its statement of financial position at $750.
Explain why the Berlin Wall was initially created. The Berlin Wall was erected in September 1961 to prevent the outflow of skilled manpower from the German Democratic Republic. What were the international implications for the fall of the Berlin Wall? When the Wall came down in 1989, it also brought down Communism and the threat of the Cold War, freeing not only Germans from continual fear but the rest of the world as well.
When the Berlin Wall fell, there were 159 member states of the United Nations. Today there are 193, and that doesnât include de facto nation-states such as Taiwan and Kosovo. The fall of the wall set the ball rolling on the collapse of the Cold War geopolitical order and, within two years, of the Soviet Union itself.nternational. West Berliners crowd in front of the Berlin Wall as they watch East German border guards demolishing a section of the wall in order to open a new crossing point between East and West Berlin, near Potsdamer Square.