First, definitions:
Captions that are an indelible part of the picture and are always visible. (Open-captioning effectively does not exist anymore, and in fact the number of hours of open-captioning produced in the history of the world is inconsequential compared to the hours of closed-captioning produced in the world in a single week. It is assumed, on the basis of no scientific studies whatsoever, that hearing people simply will not tolerate open-captioning.)
Note: Captioning and subtitling have as little in common as bicycles and motorcycles. Three big differences are:
Subtitles are a translation, ignore sound effects, and are always located in the same spot on-screen.
How does this relate to information technology and SGML? The Common Issues homepage tells more.