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.
Best Answer: Cost of Goods Sold is an expense accouint. Therefore it is increased with a debit and decreased with a credit. Whether a debit or a credit increases or decreases an account balance depends on the type of account.Asset and expense accounts are increased on the debit side.he cost of goods has a debit balance. When you sell merchandise, you make the following entries: Debit Cash (or A/R) ___Credit revenue Debit cost of goods sold __Credit inventory The cost of goods sold goes on the income statement. Sean Roberts Â· 5 years ago. Thumbs up.