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.
Direct cost of sales, or cost of goods sold (COGs), measures the amount of cash a company spends to produce a good or a service sold by the company. The direct cost of sales only includes the expenses directly related to production. The direct costs generally include direct materials, direct labor, utilities and shipping costs. COGs is reported on a company's income statement and may be considered an expense. There are several ways to calculate COGs.