Step 1: The phosphate ion PO₄³- has four equivalent resonance structures.
In each structure, there is:
• one P=O double bond
• three P-O⁻ single bonds
Step 2: Total bond order of all P–O bonds:
2 + 1 + 1 + 1 = 5
Step 3: Average P–O bond order:
Bond order = (5)/(4) = 1.25
Step 4: Total negative charge on oxygen atoms is -3, shared equally among 4 oxygen atoms:
Formal charge on each O = (-3)/(4) = -0.75