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.
Operating expenses are used by most businesses, since they have reoccurring costs or costs, such as for travel, that are not directly related to actual goods. Cost of Goods Sold. A cost of goods sold account is not necessarily used by every company.