PDA vs FDA: proforma and final disbursement accounts

A port call generates costs that the ship's principal has to fund. The agent estimates them up front in a proforma disbursement account (PDA) and reconciles the real costs afterwards in a final disbursement account (FDA).

Proforma disbursement account (PDA)

Issued before arrival. It lists every expected port cost — pilotage, tugs, mooring, port and light dues, agency fee — so the owner or charterer can approve it and remit an advance (funds on account).

Final disbursement account (FDA)

Issued after sailing, with actual amounts and supporting invoices. The FDA shows the advance received against the actual costs, and the balance is refunded to or collected from the principal.

Why the two differ

Berth delays, extra tug hours, overtime and exchange-rate moves all change the final figure. A good PDA is priced line by line from the published tariffs so the gap to the FDA is explainable.

FAQ

Who issues the PDA?

The appointed port agent, usually at the owner's or charterer's request before the vessel arrives.

Is a PDA binding?

No. It is an estimate; the actual costs are settled in the FDA.