Is Office and Administrative expenses part of COGS?

Could be because I once read industries act suggesting all toilets maintenance are indirect expenses. Drinking water probably, cause I dont have time to refresh those acts, while drinking water could fall under direct production costs as directly attributable or indirect costs and fall under admin. Who cares because I am not starting a start up but working in an already existing company. Architecture in all standards will be implemented during inception and most of it is subsequent treatment probably. Lawyers also follow the same standards and I dont understand how they have different measures apart from government acts.

AS 10.18.f is suggesting like yourself is, its a directly attributable cost ie., litigation fee