Example sentences of "be [verb] at the [adj] [prep] " in BNC.
Next page| No | Sentence |
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| 1 | It requires that such transfers should be made at the lower of cost and net realisable value at the date of transfer . |
| 2 | ‘ To think I may be looking at the last of the Corbetts . ’ |
| 3 | Stocks held by the UK Group Companies are to be valued at the lower of cost ( including all relevant overhead expenditure and external sub-contractor costs of processing stock ) and net realisable value [ excluding freight costs ] after making due allowance for obsolete items , slow moving items , unusable items , unsaleable items and nonstandard items . |
| 4 | Stocks held by the UK Group Companies are to be valued at the lower of cost ( calculated as direct materials and labour and an appropriate allocation of manufacturing overhead ) and net realisable value [ excluding freight costs and disposal costs ] . |
| 5 | In a simple constant frequency system , however , the clock must be set at the lower of the two rates to ensure reliable starting and stopping . |
| 6 | In the financial accounts , of course , land will usually be stated at the lower of cost or net realisable value . |
| 7 | Registers should be published at the latest by 15 February in each year for use in all polls taking place after that date , although if for any reason they are not so published , the most recent register may be used ( ibid , s.13(31) . |