Is Office and Administrative expenses part of COGS?

That is why AS MUST transit into IndAS.

five or six lines= you can calculate cogs.

Trading a/c is like time consuming and lots of waste paper and ink and background oks which is very expensive for a company. Cos method will reduce deforestation.

No Office and Administrative expenses are not part of COGS (Cost of Goods Sold). Instead I think they come under indirect expense. 

Depends. Usually, in costing sometimes, cogs= cost of production + opening stock - closing stock. 

In final accounts, it is after gross profit.

Indas method, it is after gross profit. So the discrimination lies of what it is between costing and final accounts.  Everything is fixed and variable. Example factory overheads consists of indirect and direct wages. Here depreciation and this are included while final accounts separates them. So classification is important. Usually it is indirect expense 

Overall, the office expenses taken out of gross profit. And that is not included in cogs. Wait minute, other websites are also suggesting admin not included in cogs  

Fyi, Google production accounts. I forgot to mention this as I was stuck in a meeting with CEO's. I was advising them about future strategies. have a nice weekend

Office and Administration expense is a part of Cost of Goods Sold as per Cost Accounting Principles. This is evident from the format of Cost Sheet. But, Office and Administration Expense does not form a part of COGS as per Financial Accounting Principles. This is evident from the practise that we do not debit Office and Administrative Expenses in the Trading A/c.

It all depends on what kind of Accounting you are doing.

The office and administrative expense which I am talking about is the one related to production. Such is to be taken as COGS in Cost Accounts. The general Administrative Expenses shall not form part of COGS. 

Office and Administrative Expenses of both production and general are taken as Indirect Expenses in case of Financial Accounting. Please if anyone has any contradictory views do reply. 

i GOT IT! ITS NOT IMPORTANT "An enterprise may decide to expense an item which could otherwise have been included as property, plant and equipment, because the amount of the expenditure is not material." NO STANDARD SIGNIFICANTLY CLASSIFIES ALL EXPENSES. 

@ Prasad is axiomatic because legal expenses in development phase is capitalised and AS 10 capitalises them into PPE.