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 is also referred to as cost of sales. BREAKING DOWN 'Cost of Goods Sold - COGS' Cost of goods sold (COGS) is the cost of acquiring or manufacturing the products that a company sells during a period. Therefore, the only costs included in the measure are those that are directly tied to the production of the products, such as the cost of labor, materials, and manufacturing overhead.