For example, nitrate ion, NO3-, contains one nitrogen atom and three oxygen atoms. The atoms in a polyatomic ion are usually covalently bonded to one another, and therefore stay together as a single, charged unit.Rule 1. The cation is written first in the name; the anion is written second in the name.or example, nitrate ion, NO3-, contains one nitrogen atom and three oxygen atoms. The atoms in a polyatomic ion are usually covalently bonded to one another, and therefore stay together as a single, charged unit.
The cost of goods sold includes all of the costs associated with a purchase. If the company in question sources goods from other factories, then their COGS includes the costs of conversion and other costs incurred in bringing the stock to their present location and condition.
Accounting for the cost of goods sold (COGS) You account for the COGS in your businessâs profit and loss statement. The COGS is deducted from your revenue to arrive at your businessâs gross profit. Calculating COGS. The COGS is closely aligned with your inventory as inventory is the basis for calculating your cost of goods sold.