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.
How did the US recieve the Oregon Cession (Oregon, Washington, Idaho(who, when, how,why wanted). Britain, 1846, Us demanded wanted Oregon. Since neither side wanted war, Britain and the US agreed to sigh a treaty in 1840 that gave the US oregon land south of the 49th parallel.(spain and russia also claimed but dropped). Wanted port acess.