The terms subtitles and closed captions have very similar meanings, in that they are both methods of displaying text on screen. The main difference is that closed captioning is specifically designed for hearing impaired viewers. They are called "closed" because they are activated when the viewer requests them. The captions usually include a full audio transcription, such as references to background noise and natural sounds (a dog barking, a door slamming, birds singing etc), music, as well as conversation.
Subtitling is more basic, less time-consuming and therefore cheaper. Subtitles usually only include a transcription of speakers/conversation and they are often permanently on, although they can also be authored as "closed" to give the viewer choice. Subtitles are often used to translate conversation into other languages, can be used for a specific part of a video where regional dialect/accents/language make the speaker difficult to understand or to offer an alternative to audio where using sound may not be appropriate.
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