Final answer:
A double bond is not treated the same as a single bond when calculating formal charges.
Step-by-step explanation:
False. In calculating formal charges, a double bond is not treated exactly the same as a single bond. A double bond is counted as two electrons shared between the two bonded atoms, while a single bond is counted as one electron shared between the two atoms. This is because a double bond consists of a sigma bond and a pi bond. The sigma bond is formed by the overlap of two atomic orbitals, while the pi bond is formed by the overlap of two parallel p orbitals.