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. Cost of goods sold is usually the largest expense on the income statement of a company selling products or goods. Cost of Goods Sold is a general ledger account under the perpetual inventory system. Under the periodic inventory system there will. be an account entitled Cost of Goods Sold.