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 goods sold includes everything from the purchase price of the raw material to the expenses of transforming it into a product, the packaging that surrounds it to the freight charges paid to have it delivered to store shelves. 1  In some circles, cost of goods sold (COGS) is also known as cost of revenue or cost of sales.