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.
In 1846, the border between U.S. and British territory was formally established at the 49th parallel â the part of the territory that was given to Britain would ultimately become part of Canada. Oregon was officially admitted to the union as a state on February 14th, 1859.859 1  -. February 14 - Oregon becomes the first state admitted to the Union with an exclusion law written into the state constitution. 2  Propositions of Congress accepted by the State 3 June 1859.  3 Oregon Democrat newspaper begins printing.