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.
The Cost of Goods Sold is an expense and therefore goes under the expense accounts on the Income Statement. COGS is the companies expense to provide the goods it sales.For â¦ example Wal-Mart pays $40 for a Blu-Ray Player and sells it for $150. The $40 that they paid (plus any other expenses such as shipping etc if applicable) are the cost of goods sold and is their expense for that particular sale.OGS is the companies expense to provide the goods it sales. For â¦ example Wal-Mart pays $40 for a Blu-Ray Player and sells it for $150. The $40 that they paid (plus any other expenses such as shipping etc if applicable) are the cost of goods sold and is their expense for that particular sale.