The American IRS clearly states that freight-in costs are be included in cost of goods sold, but that freight costs for sending sold goods to customers may not be included in COGS, and the same goes for selling expenses such as auction fees. However, in the UK, it does not seem so clear-cut. Some accountants believe that, since shipping expense and auction fees are direct costs (no sales = no expenses in these categories) then they should be in COGS. Others opine that they should be included in overheads.
Clearly, the distinction makes no difference from a net profit or taxation point of view, but I am wondering what the consensus here is on this? Is there a consensus?