The technical debt holds the problems of the default implementation set aside
The section of the technical debt holds rules alone, each describing one problem of the default implementation as it stands and refining the nodes the default implementation falls short of there, one of the base specification at least; where the problem lies in a technology the default implementation uses, its rule names the version of that technology it was seen in. Standing there is the whole of the decision to set the problem aside: its rule carries no reason, no decision records it, and the change that solves the problem removes the rule.
A problem set aside needs a place where it is stated, or it is forgotten, or kept as a task nobody means to do. Every problem there stands for the one reason that the specification's owner judged it not worth solving now, so a reason or a decision of its own would only repeat its standing. Described as it stands and bound to the nodes it concerns, it tells whoever repeats an instance, or reads those nodes, what the implementation does not do; a problem in a technology may be solved by a later version of it while nothing here changes, and the version it was seen in lets a reader tell. Left standing once solved, it would describe a shortfall that no longer exists.