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.
1 In financial reporting, Cost of goods sold (or Cost of sales, or Cost of services) is a cost category on the income statement, as shown on the example statement below. 2  Operating Expenses-Selling. 3  These are costs for selling, including such things as: â¢ 4  Store/shop rental, maintenance.on cash expenses are not an income statement category but rather a kind of cost that can appear in any of the major categories above. The best known non cash item on the income statement is depreciation expense.