Misc expenses comes in assest side this is because they 
needs to be wriiten off from p n l account on year to year 
basis.

Explanation:

if there debit balance in P/L account due to misc expenses 
then assest side will show pnl debit balance which can be 
replaced by misc. expenses and then on yer to year basis it 
will be wriiten off fron pnl a/c.

Thanks

In p&l account miscellaneous expenses comes under loss side.

Mis. Exp comes at Debit side of P&L A/C under loss side.

I think miscellaneous expenses comes in balancesheet under 
assets side