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.
An indirect variable cost is an expense directly related to a cost object, or a product. The total cost associated with the cost object changes as the production level changes. For example, suppose the company uses multiple production machines to produce the new technology device.