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.
Cost of goods sold, sometimes referred to as cost of sales or COGS, refers to the cost of products manufactured and sold or purchased and re-sold by the company. These costs of sales are an expense of the business and they reduce the profit the company makes on selling the products.