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.
Oregon was inhabited by many indigenous tribes before Western traders, explorers, and settlers arrived. An autonomous government was formed in the Oregon Country in 1843, the Oregon Territory was created in 1848, and Oregon became the 33rd state on February 14, 1859. Today, Oregon is the ninth largest and 27th most populous U.S. state. The capital of Oregon is Salem, the second most populous of its cities, with 160,614 residents (2013 estimate).