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.
1 Cost of Goods Sold Cost of goods sold is the sum of expenses incurred in the USPPI's acquisition or production of the goods.  Country Codes The names and codes of the countries of the world are listed in Schedule C, Classification of Country and Territory Designations for U.S. Foreign Trade Statistics.