Varanus saidAbdominals are built in the kitchen.
Yeah if you're doing upside down situps on the kitchen counter and leg-pressing the refrigerator.
Lolz. Neither of which would effectively isolate the abs.
But no, abs really are "built in the kitchen", that is, by wise eating choices that eliminate wheat and refined sugars.
They are also made by doing moderately heavy Squats to parallel (thighs parallel to floor) and Deadlifts (1.5x body weight for 3-5 sets of 10 reps)
Abs are an integral part of you core, and these two exercises will go a long way toward killing the pooch, along with eating right and getting enough rest.
There are other factors that go into it such as hormone balance, insulin and cortisol levels that seem to particularly affect belly fat.
Google "LeanGains.com" and "intermittent fasting" - good stuff.