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.
When the United States admitted Texas to the Union in 1845, the Mexican government was outraged, and from 1846 to 1848, the two nation's squared off in the Mexican War. With a resounding victory, the United States gained control of Texas, New Mexico, and California. The Oregon territory was annexed in 1846 as well, and the US controlled the land all the way to the Pacific Ocean. As the population of the West soared and the prospects of statehood for western territories appeared clearer and clearer, the nation battled over the future of slavery in the West. This battle was one reason for the Civil War, which slowed the acceleration of expansion.