What are the Items to be completely ignored while preparing Cost Sheet?

Items to be “Completely Ignored” while Preparing Cost Sheet :
I. *Gains / Incomes / Profits:
All * to be completely ignored
Except Sale of scrap etc. and Sale of finished goods.
II. Expenses / Losses:
a. Financial Expenses
a. Int. on borrowed funds:
e.g. Debenture Interest
Interest on bank loan, etc.
b. Bad debts and R. D. D.
c. Discount allowed and R.F.D.D.
(cash discount)