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) is the expense that a company bears in purchasing inventory to sell or in producing products for sale. Cost of services performed can be viewed in a similar fashion. Cost of inventory sold can include the purchase price of the inventory, freight and repackaging expenses.