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. The cost of goods sold is an expense and will be subtracted from income on an income statement. Sometimes the presentation on the income statement will show a calculation using the equation Beginning Inventory + Purchases = Goods Available - Ending Inventory = Cost of Goods Sold.