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.
Calculating the Cost of Goods Sold. In a retail business, the cost of goods sold is a key factor in determining your company's annual gross profit. By deducting total costs from total sales revenues, you get the amount of gross income you received from the resale of your products. The problem is assigning a value to the cost of goods sold since your product levels are in a constant state of flux.