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.
There are three kinds of answers: ones that are mostly right, ones that are mostly wrong, and those that once were right but now are wrong. Minnesota became a part of the United States as the Minnesota  Territory in 1849, and became the 32nd U.S. state on May 11, 1858. + 114 others found this useful. Gavin Thompson. Edit.