Formal charge

"Closely related to the ideas of bond polarity and dipole moment is the concept of assigning formal charges to specific atoms within a molecule, particularly atoms that have an apparently “abnormal” number of bonds. … Formal charges, as the name suggests, are a formalism and don’t imply the presence of actual ionic charges in a molecule. Instead, they’re a device for electron “bookkeeping” and can be thought of in the following way: a typical covalent bond is formed when each atom donates one electron. Although the bonding electrons are shared by both atoms, each atom can still be considered to “own” one electron for bookkeeping purposes."

"To express the calculations in a general way, the formal charge on an atom is equal to the number of valence electrons in a neutral, isolated atom minus the number of electrons owned by that bonded atom in a molecule. The number of electrons in the bonded atom, in turn, is equal to half the number of bonding electrons plus the nonbonding, lone-pair electrons."