Formal charge
Formal charge is a theoretical concept that assigns a charge to each atom in a molecule or ion. It assumes that bonding electrons are shared equally between the bonded atoms.
The formula for calculating formal charge is:
$$
\text{Formal Charge (FC)} = \text{VE} - (\text{NBE} + \frac{1}{2} \text{BE})
$$ where:
Formal charge is a useful tool to evaluate which Lewis structure is most likely to represent a molecule's actual bonding arrangement.
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