single bond is 1 bond
double bond is 2 bonds
triple bond is 3 bonds
if you've seen other formulae for calculating formal charge, this portion of the calculation is sometimes stated as (½ # of bonding electrons)
a single bond has 2 bonding electrons and therefore ½(2) = 1
a double bond has 4 bonding electrons and therefore ½(4) = 2
a triple bond has 6 bonding electrons and therefore ½(6) = 3
so hopefully that will help you visualize its easiest to just use:
formal charge = (# valance electrons) - (# of bonds) - (# of nonbonding electrons)
anything that has a charge isconsidered an ion. Nitrogen with 4 bonds has +1 charge. Oxygen with 3 bonds has +1 charge, oxygen with 1 bond has -1 charge.