paragraph_text: Under IFRS, companies need to record the cost of their Ending Inventory at the lower of cost and NRV, to ensure that their inventory and income statement are not overstated (under ASPE, companies record the lower of cost and market value). For example, under IFRS, at a company's year end, if an unfinished good that already cost $25 is expected to sell for $100 to a customer, but it will take an additional $20 to complete and $10 to advertise to the customer, its NRV will be $100 - $20 - $10 = $70. In this year's income statement, since the cost of the good ($25) is less than its NRV ($70), the cost of the good will get recorded as the cost of inventory. In next year's income statement after the good was sold, this company will record a revenue of $100, Cost of Goods Sold of $25, and Cost of Completion and Disposal of $20 + $10 = $30. This leads to a profit of $100 - $25 - $30 = $45 on this transaction.

paragraph_text: The Homestead strike broke the AA as a force in the American labor movement. Many employers refused to sign contracts with their AA unions while the strike lasted. A deepening in 1889 of the Long Depression led most steel companies to seek wage decreases similar to those imposed at Homestead.

paragraph_text: The end of World War II brought a baby boom to many countries, especially Western ones. There is some disagreement as to the precise beginning and ending dates of the post-war baby boom, but it is most often agreed to have begun in the years immediately after the war, though some place it earlier at the increase of births in 1941 - 1943. The boom started to decline as birth rates in the United States started to decline in 1958, though the boom would only grind to a halt 3 years later in 1961, 20 years after it began.

paragraph_text: The Sheffield Development Corporation (SDC) was created in 1988 to oversee the urban regeneration of the Lower Don Valley area of Sheffield, South Yorkshire, England.

paragraph_text: The DECSYSTEM-20 was a 36-bit Digital Equipment Corporation PDP-10 mainframe computer running the TOPS-20 operating system (products introduced in 1977).

paragraph_text: Christophe de Margerie (6 August 1951 – 20 October 2014) was a French businessman. He served as the Chairman and Chief Executive Officer of French oil corporation Total S.A..

paragraph_text: The Nippon Hōsō Kyōkai (NHK, the Japan Broadcasting Corporation) began conducting research to "unlock the fundamental mechanism of video and sound interactions with the five human senses" in 1964, after the Tokyo Olympics. NHK set out to create an HDTV system that ended up scoring much higher in subjective tests than NTSC's previously dubbed "HDTV". This new system, NHK Color, created in 1972, included 1125 lines, a 5:3 aspect ratio and 60 Hz refresh rate. The Society of Motion Picture and Television Engineers (SMPTE), headed by Charles Ginsburg, became the testing and study authority for HDTV technology in the international theater. SMPTE would test HDTV systems from different companies from every conceivable perspective, but the problem of combining the different formats plagued the technology for many years.

paragraph_text: The term air defence was probably first used by Britain when Air Defence of Great Britain (ADGB) was created as a Royal Air Force command in 1925. However, arrangements in the UK were also called 'anti-aircraft', abbreviated as AA, a term that remained in general use into the 1950s. After the First World War it was sometimes prefixed by 'Light' or 'Heavy' (LAA or HAA) to classify a type of gun or unit. Nicknames for anti-aircraft guns include AA, AAA or triple-A, an abbreviation of anti-aircraft artillery; "ack-ack" (from the spelling alphabet used by the British for voice transmission of "AA"); and archie (a World War I British term probably coined by Amyas Borton and believed to derive via the Royal Flying Corps from the music-hall comedian George Robey's line "Archibald, certainly not!").

paragraph_text: The AA.20 was a French air-to-air missile, developed by Nord Aviation, and was one of the first of such missiles adopted into service in Western Europe. Production began at Chatillon, France in 1956. Approximately 6,000 missiles of the type were produced, remaining in service until 1960.

paragraph_text: Shawn Price (born March 28, 1970 in Van Nuys, California) was an American football defensive end in the NFL for the Tampa Bay Buccaneers, Carolina Panthers, Buffalo Bills, and San Diego Chargers. He played college football at the University of the Pacific, as well as Sierra College, which is located in Rocklin, Ca. He was selected by the Carolina Panthers in the 1995 NFL Expansion Draft. His success in football started while in high school playing defense for the North Tahoe Lakers AA football team which went All State during his junior year and nearly going All State his senior year if it wasn't for losing their starting quarterback during their first playoff game to an ankle injury. The North Tahoe Lakers were undefeated that year due mainly because of the defense led by Shawn.

paragraph_text: The company was based in the centre of France, on the site of Bourges airport, in the département of Cher. In 1970, Nord Aviation merged with Sud Aviation to create "Société nationale d'industrie aérospatiale" (SNIAS), later renamed Aérospatiale and ultimately merged into European aerospace corporation Airbus in 2000.

paragraph_text: After World War I the US Army started developing a dual-role (AA/ground) automatic 37 mm cannon, designed by John M. Browning. It was standardised in 1927 as the T9 AA cannon, but trials quickly revealed that it was worthless in the ground role. However, while the shell was a bit light (well under 2 lbs) it had a good effective ceiling and fired 125 rounds per minute; an AA carriage was developed and it entered service in 1939. The Browning 37mm proved prone to jamming, and was eventually replaced in AA units by the Bofors 40 mm. The Bofors had attracted attention from the US Navy, but none were acquired before 1939. Also, in 1931 the US Army worked on a mobile anti-aircraft machine mount on the back of a heavy truck having four .30 caliber water-cooled machine guns and an optical director. It proved unsuccessful and was abandoned.

paragraph_text: German air attacks on the British Isles increased in 1915 and the AA efforts were deemed somewhat ineffective, so a Royal Navy gunnery expert, Admiral Sir Percy Scott, was appointed to make improvements, particularly an integrated AA defence for London. The air defences were expanded with more RNVR AA guns, 75 mm and 3-inch, the pom-poms being ineffective. The naval 3-inch was also adopted by the army, the QF 3 inch 20 cwt (76 mm), a new field mounting was introduced in 1916. Since most attacks were at night, searchlights were soon used, and acoustic methods of detection and locating were developed. By December 1916 there were 183 AA Sections defending Britain (most with the 3-inch), 74 with the BEF in France and 10 in the Middle East.

paragraph_text: Year Zero Remixed (stylized as Y34RZ3R0R3M1X3D) is the third remix album by American industrial rock band Nine Inch Nails, released on November 20, 2007 in the United States, and on November 26, 2007 in the United Kingdom. It features remixed versions of tracks from the band's previous studio album "Year Zero"; these remixes were created by various producers and recording artists.

paragraph_text: La Femme au Cheval (also known as Woman with Horse, L'Écuyère and Kvinde med hest) is a large oil painting created toward the end of 1911, early 1912, by the French artist Jean Metzinger (1883–1956). The work was exhibited in Paris at the Salon des Indépendants (20 March–16 May) in 1912 and the Salon de la Section d'Or, 1912. The following year "La Femme au Cheval" was reproduced in "The Cubist Painters, Aesthetic Meditations" by Guillaume Apollinaire (1913).

paragraph_text: Innanu Aa Kalyanam () is a 2011 Malayalam drama film directed by Rajasenan, starring Rejith Menon, Malavika Wales and Saranya Mohan.

paragraph_text: From the early 1930s eight countries developed radar, these developments were sufficiently advanced by the late 1930s for development work on sound locating acoustic devices to be generally halted, although equipment was retained. Furthermore, in Britain the volunteer Observer Corps formed in 1925 provided a network of observation posts to report hostile aircraft flying over Britain. Initially radar was used for airspace surveillance to detect approaching hostile aircraft. However, the German Würzburg radar was capable of providing data suitable for controlling AA guns and the British AA No 1 Mk 1 GL radar was designed to be used on AA gun positions.

paragraph_text: The Jack and Triumph Show was a television sitcom from Universal Television for Adult Swim that premiered on February 20, 2015 and ended on April 3, 2015 with a total of 7 episodes. The live-action series was created by Robert Smigel, Michael Koman and David Feldman.

paragraph_text: Poland's AA defences were no match for the German attack and the situation was similar in other European countries. Significant AA warfare started with the Battle of Britain in the summer of 1940. 3.7-inch HAA were to provide the backbone of the groundbased AA defences, although initially significant numbers of 3-inch 20-cwt were also used. The Army's Anti-aircraft command, which was under command of the Air Defence UK organisation, grew to 12 AA divisions in 3 AA corps. 40-mm Bofors entered service in increasing numbers. In addition the RAF regiment was formed in 1941 with responsibility for airfield air defence, eventually with Bofors 40mm as their main armament. Fixed AA defences, using HAA and LAA, were established by the Army in key overseas places, notably Malta, Suez Canal and Singapore.

paragraph_text: Lleyton Hewitt is both the youngest world No. 1 (20 years, 268 days) and youngest year - end No. 1, while Rafael Nadal is the oldest year - end No. 1 (31 years, 211 days). Roger Federer is the oldest No. 1 (36 years, 314 days).

Question: When did the company that made the AA.20 end by merging?
Answer: 1970