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.
These expenses are known as the cost of goods sold on the P/L. For analytical purposes cost of goods sold is expressed as a percentage of revenue. For example, if revenue is $1,500 for the month and the cost of goods sold is $800, the percentage would be 53 percent.hese expenses are known as the cost of goods sold on the P/L. For analytical purposes cost of goods sold is expressed as a percentage of revenue. For example, if revenue is $1,500 for the month and the cost of goods sold is $800, the percentage would be 53 percent.