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 â What is cost of goods sold? The term cost of goods sold (COGS) refers to the costs that go into creating the products that a company sells or the costs of acquiring goods to sell. Itâs easy to keep track of expenses for your business with Debitoor accounting software. Try it free for 7 days. Cost of goods sold refers to the stock costs of the goods that a company has sold over a particular period. The COGS is determined by the stock valuation method that is used by the company, such as first-in first-out (FIFO), last-in first-out (LIFO), or average cost.