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.
Fundamentally, there is almost no difference between a company's listed cost of goods sold (COGS) and cost of sales, otherwise known as the cost of revenue. In fact, the terms cost of goods sold and cost of sales are used interchangeably in almost any accounting context. Cost of sales and cost of goods sold both keep track of how much it costs a business to produce or purchase a good or service to be sold to customers.