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 overhead costs are those costs that do change with changes in the numbers of units sold or the number of units manufactured. Manufacturing machinery electricity costs, for instance, would usually be a variable overhead cost.