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 and expenses are the deductions that determine the amount of profit generated by your business, but expenses is the one deduction that requires constant attention and monitoring.Ignorance about the effects of expenses on your profits can make it difficult for you to maximize operational efficiency.rofit at the revenue level, or gross profit, is the result of subtracting cost of goods sold from total net sales. Although cost of goods sold is a revenue deduction and is not directly classified as an expense account, it includes production expenses that are incorporated into the cost of goods manufactured.