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 (COGS) The cost of goods sold (COGS) is an accounting term for the direct expenses involved in producing your businessâs products or services which have been sold. COGS is calculated with expenses like raw materials and direct labor as well as inventory data.