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.
Email. Cost of sales refers to the direct costs attributable to the production of the goods or supply of services by an entity. It is also commonly known as the âcost of goods sold (COGS)â. Cost of sales measures the cost of goods produced or services provided in a period by an entity.It includes the cost of the direct materials used in producing the goods, direct labor costs used to produce the good, along with any other direct costs associated with the production of goods.he cost of sales attributed to a company's products or services are expensed as the company sells these goods. As the cost of sales does not include overhead costs, it has a higher proportion of variable cost than the operating costs.