| The only meaningful concepts are those which can be defined by a sequence of practically realizable steps, termed operations. |
| Finished goods and goods in process are valued at the lower of average cost and net realizable value. |
| When, in the opinion of management, a permanent decline in value has occurred, the investment is written down to its estimated realizable value. |
| But it is not universally realizable, nor even universally desirable. |
| All that was palpable, tactile, realizable, was a distant mirage of dead spirit. |
| We thus show that high-resolution electrometry is realizable at room temperature and competitive with alternative low temperature solutions. |
