Cost of sales does not include indirect expenses such as distribution costs and marketing costs. It appears on the income statement and is deducted from the sales revenue for the calculation of gross profit (or gross margin).
The region was claimed by both the British, who called it Columbia District, and the United States, who called it Oregon Country. The United States officially gained the region in 1846 with the Oregon Treaty. Idaho became part of Oregon Territory and later Washington Territory where Idaho was split in two. However, the entire region became part of Washington Territory after Oregon was made a state.
Washington became the forty-second state of the United States of America on November 11, 1889. After a hiatus of thirteen years when no new states were admitted to the Union, the United States Congress passed an act enabling the territories of Washington, North Dakota, South Dakota, and Montana to seek statehood.ashington became the forty-second state of the United States of America on November 11, 1889. After a hiatus of thirteen years when no new states were admitted to the Union, the United States Congress passed an act enabling the territories of Washington, North Dakota, South Dakota, and Montana to seek statehood.