Section 367.1860 - Account 186, Miscellaneous deferred debits(a) This account must include all debits not provided for elsewhere, such as miscellaneous work in progress, and unusual or extraordinary expenses, not included in other accounts, that are in the process of amortization and items the proper final disposition of which is uncertain.(b) The records supporting the entries to this account must be kept so that the service company can furnish full information as to each deferred debit included in this account.