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.
The Oregon Country was originally claimed by Great Britain, France, Russia, and Spain; the Spanish claim was later taken up by the United States.The extent of the region being claimed was vague at first, evolving over decades into the specific borders specified in the US-British treaty of 1818.he Oregon Treaty of 1846 ended disputed joint occupancy pursuant to the Treaty of 1818 and established the British-American boundary at the 49th parallel (except Vancouver Island).