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.
As we noted earlier, when finished goods are sold, their cost is called the cost of goods sold (COGS) . The cost of goods sold is based on the cost of goods manufactured (COGM) . Refer to the illustrations below showing how COGS and COGM are determined: Illustration 17: Formula for cost of goods manufactured (COGM).