An audio commentary is an additional audio track, usually digital, consisting of a lecture or comments by one or more speakers, that plays in real time with a video. Commentaries can be serious or entertaining in nature, and can add information which otherwise would not be disclosed to audience members.[1]
In accounting terms, operating expenses, or OE, and cost of goods sold, or COGS, are both considered expense accounts. In short, they measure different ways in which resources are spent in the process of running a business.
Cost of goods sold appears on the income statement, indicating the cost of inventory sold during the period. In retail companies, cost of goods sold consists primarily of the cost of acquiring the inventory; in manufacturing companies, cost of goods sold consists of material, labor, and overhead costs.