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.
How to Account for Cost of Goods Sold. The cost of goods sold (CoGS) for a period is the the value of the inventory at the beginning of a plus the inventory purchases minus the value of the inventory at the end. This calculation is typically made at the end of each month, quarter or other reporting period.his is the number from which you'll subtract the ending inventory to determine the CoGS. 1  $20,000 (Beginning inventory) + $10,000 (purchases) + $5,000 (manufacturing labor costs) = $35,000 Cost of Goods Available.