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.
Because cost of goods sold is a cost of doing business, it is a business expense. So if COGS increases, the company's net income is less. That may be great for paying less tax, but it means the business doesn't make as much money, so sales costs should be kept down, to increase profits.