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.
â  Variable manufacturing overhead. â  Fixed manufacturing overhead. â  Under absorption costing, the following costs are treated as period expenses and are excluded from. product costs: â  Variable selling and administrative costs. â  Fixed selling and administrative costs.