Suspense account treatment

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what is the treatment for suspense account of debit or credit balance in the balance sheet side
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https://www.accountingtools.com/questions-and-answers/what-is-a-suspense-account.H T M L

It is better advised to clear off the suspense balance as these are no such a/cs from the perspective of any law, Its mere a head showm for temporary posting of some transations whisch are still unidentified.

 However if it still pertains then a seperate head of suspense a/c would be reflected and if it has credit blance the same would go under laibilities and on debit balance the same would go under assests.

Please clear suspense account before finalise account and balance sheet. this is asset


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