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.
As we noted earlier, when finished goods are sold, their cost is called the cost of goods sold (COGS) . The cost of goods sold is based on the cost of goods manufactured (COGM) . Refer to the illustrations below showing how COGS and COGM are determined: Illustration 17: Formula for cost of goods manufactured (COGM).