Disbursement Account

The disbursement account, often the DA, is the itemized statement of port expenses a ship’s agent compiles and submits to the principal, listing port dues, pilotage, towage, mooring, agency fee, and cargo-related charges. Owners or charterers fund it through a proforma DA estimated before arrival and a final DA reconciled after departure with supporting vouchers. It is a core input to voyage estimation and post-voyage results, and disputes commonly turn on unsupported or marked-up line items. The DA sits alongside the statement of facts and the bunker records in the voyage file.