Disbursement Account (DA)
Also known as: DA account, Disbursement A/C, Ship Disbursement Account
An account used to record port-related expenses paid on behalf of a vessel or principal.
A disbursement account consolidates costs such as port dues, pilotage, towage, and agency fees incurred during a vessel’s port call. It is commonly settled between shipowners, charterers, and agents as part of voyage accounting.
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