Section 186 - Miscellaneous Deferred DebitsA. This account shall include all debits not elsewhere provided for, such as miscellaneous work in progress, and unusual or extraordinary expenses, not included in other accounts, which are in process of amortization, and items the proper final disposition of which is uncertain.B. The records supporting the entries to this account shall be so kept that the utility can furnish full information as to each deferred debit.