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.
By Investopedia AAA |. A: Costs of business are categorized as period costs or product costs as far as financial accounting is concerned. These categorizations occur on the basis of whether the expense is capitalized to the cost of saleable products.y Investopedia AAA |. A: Costs of business are categorized as period costs or product costs as far as financial accounting is concerned. These categorizations occur on the basis of whether the expense is capitalized to the cost of saleable products.