Audio commentary. 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.
absorption costing. a method of inventory costing in which all variable manufacturing costs and all fixed manufacturing costs are included as inventoriable costs.
Variable cost is an expense that changes in relation to a company s business activity. As opposed to fixed costs, which remain constant, these costs arise in direct proportion to a business s output, increasing and decreasing along with the volume of production.ariable cost is an expense that changes in relation to a company s business activity. As opposed to fixed costs, which remain constant, these costs arise in direct proportion to a business s output, increasing and decreasing along with the volume of production.