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.
The costs of those goods not yet sold are deferred as costs of inventory until the inventory is sold or written down in value. No, it is not an asset, it is charged against revenue basically as an expense. Cost of goods manufactured, if not sold is inventory which is an asset.