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 United States and Britain settled their dispute over Oregon  with the Oregon Treaty. The treaty was signed in June of 1846.onfidence votes 30. the U.S. shared the Oregon territory with Mexico, Spain, and Britain. Spain and Mexico, for some reason, dropped out and said that Britain and the U.S. could have Oregon. they created a treaty between themselves and they split Oregon, 50-50.