The disbursement account (DA) is the itemized financial statement of a vessel’s port call: port dues, pilotage, towage, mooring, the agency fee, and the call’s incidentals. The appointed agent issues a proforma DA before arrival to call funds, and a final DA with actual invoices after sailing; the line-by-line comparison between the two is the owner’s standard control on port-cost leakage.
The full article will cover the proforma’s line conventions, funding and advance practices, the agency fee against pass-through costs, common variance patterns (towage and the extras block), USD-per-GT fleet benchmarking, and the DA-desk software segment that has grown around disbursement control.
Build a structured proforma with the port disbursement account estimator, and compute its tonnage-driven first line with the port dues calculator.