Writing off of preliminary expenses

Will be shown under Depreciation and Amortization Expenses, But I have a doubrt on What is the treatment for Miscellanoues expenditure not written off. What is the head for the same . 

   Please clarify

Writing Off of Preliminary Expenses will be shown under the Head "Other Expenses" as per revised schedule VI.



 

As per para 56 of AS 26 preliminary expenses are written off in P&L A/c in a year to which it relates.