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.
Cost of goods sold includes everything from the purchase price of the raw material to the expenses of transforming it into a product, the packaging that surrounds it to the freight charges paid to have it delivered to store shelves. 1  In some circles, cost of goods sold (COGS) is also known as cost of revenue or cost of sales.