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.
For example, Cost of Goods Sold is an expense caused by Sales. Insurance Expense, Wages Expense, Advertising Expense, Interest Expense are expenses matched with the period of time in the heading of the income statement.nsurance Expense, Wages Expense, Advertising Expense, Interest Expense are expenses matched with the period of time in the heading of the income statement.