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 sales, or cost of goods sold, measures the cost of goods or services supplied in a period. It is sometimes abbreviated to COGS. The cost of what a company sells is accrued with the cost of producing or supplying it. The cost of sales is the difference between sales and gross profit. The cost of goods sold is one of two costs deducted in arriving at the operating profit. The other is sales, general and administrative costs.