In the world of grammar, are the following considered rules or formulas?:
- For verbs that end in o, ch, sh, th, ss, gh, or z, add -es.
- Subject + is/am/are + Verb (+ing)
I'd call the first one a rule (for the formation of the Present Simple in the third person singular), and the second one, a pattern (for the formation of the Present Continuous).
Please note that after "gh" we add "-s," not "-es": laugh - laughs