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.
COGS are reported under expenses as the costs directly related to either the product or goods sold by a company or the costs of acquiring inventory to sell to consumers. If the cost of goods sold exceeds the revenue generated by the company during the reporting period, the revenue did not generate a profit.