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.
BREAKING DOWN 'Cost Of Goods Sold-COGS'. COGS is the cost of creating the products that a company sells; therefore, the only costs included in the measure are those that are directly tied to the production of the products.