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.
List of Expense Accounts. 1  1. Cost of Sales - also known as Cost of Goods Sold, it represents the value of the items sold to customers before any mark-up. 2  2. Advertising Expense - costs of promoting the business such as those incurred in newspaper publications, television and radio broadcasts, billboards, flyers, etc.