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.
Cost of goods sold is both inventoriable cost and period cost where product cost ended up being period cost also. As firstly it was a product cost but as products are sold and with revenue recognized we have to record matching costs as well for the period i.e product cost. Therefore, cost of goods sold is now a period cost as well.