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.
How it works/Example: For goods, COGS is primarily composed of the cost of the raw materials that physically constitute the item. But cost of goods sold does not include indirect expenses, such as utilities, office supplies, or items not associated with the production of a specific good or service.hat it is: Cost of goods sold (COGS) is an accounting term to describe the direct expenses related to producing a good or service. COGS is listed on the income statement.