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.
The Cost Of Goods Sold (COGS) takes into account only those costs that are related to the production of the goods, sold by the company like, raw material cost, labour cost, power cost, etc. It includes only direct costs and is used to find the gross profit.