Proforma vs Final Disbursement Account: How Port Costs Are Calculated and Disputed
Why the final disbursement account rarely matches the proforma, how each port cost line is actually calculated, which items cause most disputes and a fair, practical process for querying an FDA without damaging the agency relationship.
Every port call produces two documents that operators and agents both care about: the proforma disbursement account (PDA) before arrival and the final disbursement account (FDA) after departure. The gap between them is where a large share of agency friction lives. Operators see a final figure higher than the estimate and suspect padding. Agents see principals questioning costs that were outside anyone's control and delaying payment of money they have already paid out.
Most of that friction is avoidable once both sides understand how each line is built and agree, before the call, how differences will be handled. This guide explains both. If you are looking specifically at what agents charge for their own work, our separate guide on ship agent fees covers the agency fee in more detail.
PDA and FDA in one paragraph each
The proforma disbursement account is the agent's estimate of all costs of the call, prepared from the information in your enquiry and the port's current tariffs. It is used to fund the agent in advance. It is not a quotation. Agents commonly state on the document that it is an estimate only and not a contractual document, wording that agents' liability insurers have recommended for years, and that you will be liable for the actual costs incurred.
The final disbursement account is the actual account after the call, listing every cost paid on your behalf, the agency fee, and the balance due to you or from you once the advance funding is deducted. It should be supported by vouchers: the invoices and receipts from the port authority, pilots, tug companies, boatmen and other suppliers.
The disbursement account lifecycle
- Enquiry. You send vessel particulars and call details.
- PDA. The agent prices the call from tariffs and stated assumptions.
- Funding. You remit the PDA amount, or the agreed share, before arrival.
- The call. The agent pays or commits to costs as they arise and should seek your approval for anything outside the agreed scope.
- FDA. After departure the agent issues the final account with vouchers.
- Reconciliation. You check the FDA against the PDA and the vouchers.
- Settlement. The balance is paid to the agent or refunded to you, or held against a future call if agreed.
Problems at step 7 almost always come from something missing at steps 1, 3 or 4: incomplete enquiry data, an unclear approval limit, or no agreement on how surplus funds are handled.
How the main port cost lines are calculated
Each port publishes its own tariffs, and the structure varies widely between countries. The table shows the common cost items and what usually drives them. It describes typical structures, not any single port.
| Cost item | Usually set by | Common basis | Fixed or variable at the time of PDA |
|---|---|---|---|
| Port dues / harbour dues | Port authority | Gross or net tonnage, sometimes per call or per period | Mostly fixed once the ship and call type are known |
| Light dues | National lighthouse authority (where charged) | Net tonnage, often per voyage with annual caps | Fixed |
| Pilotage | Pilotage authority or licensed pilot company | Draft, tonnage or length, plus distance or district | Variable with shifts, extra movements and overtime |
| Towage | Tug operator | Number of tugs, tug size and time, vessel size | Variable with weather, terminal rules and pilot orders |
| Mooring and unmooring | Boatmen or mooring company | Per operation, by vessel size | Variable with shifts and overtime |
| Berth hire / dockage | Terminal or port | Length or tonnage multiplied by time alongside | Variable with time alongside |
| Anchorage dues | Port authority | Tonnage and days at anchor | Variable with waiting time |
| Cargo dues / wharfage | Port or terminal | Tonnes or units of cargo | Variable with actual quantity |
| Waste reception | Port or licensed contractor | Fixed fee, volume delivered, or both | Partly fixed, partly variable |
| Launch hire | Launch operator | Per trip or per hour | Variable with crew changes, stores, surveyors |
| Authority and clearance fees | Customs, immigration, health | Per clearance, sometimes overtime-based | Variable with timing |
| Agency fee | Agent | Tariff by tonnage, fixed fee or negotiated | Fixed if agreed in writing |
| Agent's incidental costs | Agent | Communication, documents, transport, bank charges | Should be stated or capped |
Waste is a good example of a cost that is not optional. In EU ports, Directive (EU) 2019/883 requires ships to pay an indirect fee for ship-generated waste whether or not they deliver any, and for most garbage it gives the right to deliver without an additional direct fee, within limits. An operator who strikes the waste fee off an FDA because "we did not deliver garbage" is usually wrong.
Light dues, port dues and pilotage are the lines that should be nearly identical between competing agents for the same ship and stay, because they come from published tariffs. When two PDAs differ widely on these lines, one of them contains an error.
Why the final account moves away from the estimate
| Cause | Typical effect | Who usually controls it |
|---|---|---|
| Longer stay alongside or at anchor | Higher berth hire, anchorage dues, sometimes extra agency attendance | Terminal, cargo interests, weather |
| Extra tug or shift | Additional towage, pilotage and mooring | Pilot, harbour master, terminal |
| Arrival or sailing outside normal hours | Overtime for pilots, boatmen, authorities | Timing of the call |
| Public holiday | Holiday rates or delays | Calendar |
| Additional services requested on board | Launch trips, transport, hotel, surveys | Master, owners, superintendents |
| Cargo quantity different from estimate | Cargo dues change | Charterers, shippers |
| Exchange rate movement | Total in your currency changes | Market |
| Tariff change between PDA and call | Updated official charges | Authority |
| Agent error in the PDA | Line missing or wrongly priced | Agent |
Only the last row is the agent's fault. Everything else is a real cost the agent has paid on your behalf. The fair way to deal with it is not to argue that the PDA was a promise, but to check that each extra cost actually happened, was necessary or was approved, and was charged at the right rate.
Owners' and charterers' accounts
On many calls the costs are split. Under a typical voyage charter, port costs connected with cargo operations are for one party and owners' matters (crew, stores, spares, husbandry, the master's cash) for the other, but the exact split depends on the charter party. Ask the agent to issue separate PDAs and FDAs for each account from the start. Mixed accounts are hard to reconcile and almost always lead to one party paying for items that belong to the other.
Reading an FDA: a practical checklist
When the FDA arrives, work through it in this order:
- Totals and arithmetic. Confirm the advance funding has been credited at the amount actually received, after bank charges.
- Line by line against the PDA. Mark every line that is new or differs by more than a small margin.
- Vouchers. For every marked line, check there is a third-party invoice or receipt. For official charges, the voucher should come from the authority itself.
- Statement of facts. Times on the FDA (overtime, shifts, days alongside) should match the statement of facts and the ship's log. The laytime calculator and the document generator in the Voyage Hub help keep these records consistent.
- Approvals. For costs outside the PDA scope, check whether they were approved by you or requested by the master, and whether your appointment letter required prior approval.
- Agent's own charges. Agency fee as agreed, incidental charges as stated or capped, no duplicated items.
- Account split. Owners' items on the owners' account, charterers' items on theirs.
Keeping a simple estimate-against-actual record for each port in a tool like the disbursement tracker makes this much faster on the next call, because you will know which lines usually move at that port and by how much.
The items most often disputed
- Overtime where the statement of facts shows operations within normal hours.
- Launch hire charged per trip where several services could have shared one trip.
- Additional tugs with no record of a pilot or harbour master requirement.
- Agency attendance or "special handling" fees not mentioned in the PDA or appointment letter.
- Communication, transport and sundries shown as lump sums with no breakdown.
- Bank charges deducted twice: once from the incoming remittance and again as a line item.
- Exchange rates applied at a rate unfavourable to the principal without a stated basis.
- Items for the wrong account, especially husbandry costs placed on the charterers' account.
How to dispute an FDA fairly
A dispute handled well takes a few emails. A dispute handled badly can hold up settlement for months and damage the relationship with an agent you may need again at short notice.
- Pay the undisputed balance promptly. Holding back the whole amount because of one line is the fastest way to lose goodwill, and the agent has already paid most of these costs from its own cash flow.
- Query specific lines, in writing, with a reason. "Please provide the pilot's invoice for the second shift on 14 March; our SOF shows no shift" gets an answer. "Your FDA is too high" does not.
- Ask for vouchers, not explanations. A third-party invoice settles most questions.
- Separate errors from changes. If the agent made a mistake, ask for a correction. If costs changed because the call changed, the question is only whether the cost was real and approved.
- Agree a deadline. Set a reasonable period for raising queries and for the agent to respond, ideally in the appointment letter.
- Escalate only after the facts are clear. Most agency agreements, including standard forms, include a governing law and dispute clause, but very few FDA disputes are worth taking that far.
What agents can do to reduce disputes
Agents who issue clear PDAs see fewer disputes on their FDAs. The practical habits are simple: state every assumption on the PDA, separate official charges from the agency's own fees, ask for approval in writing before adding costs, send a revised estimate when the call changes materially, and issue the FDA promptly with all vouchers attached. A principal who receives a revised estimate during the call rarely disputes the final figure. A principal who first hears about an extra tug when the FDA arrives often will.
Frequently asked questions
Q: What is the difference between a PDA and an FDA?
A: The proforma disbursement account (PDA) is the agent's estimate of port costs before arrival, used to fund the call. The final disbursement account (FDA) lists the actual costs after the call, with supporting vouchers, and shows the balance owed after deducting the advance.
Q: Is the agent bound by the PDA amount?
A: Normally not. A PDA is an estimate and is usually stated not to be a contractual document. The principal is generally liable for actual costs properly incurred, although the agent is bound by any fee, cap or approval rule agreed in the appointment letter.
Q: How long should an agent take to send the FDA?
A: There is no universal rule, and it depends on how quickly suppliers and authorities invoice the agent. Agree a deadline in the appointment letter so both sides know when the account should close.
Q: Can I refuse to pay a cost that was not on the PDA?
A: Only if it was not actually incurred, was not necessary, was charged at the wrong rate, belongs to another party's account, or was ordered without the prior approval your appointment letter required. Real, approved costs remain payable even if they were not estimated.
Q: Why do two agents' PDAs for the same call differ so much?
A: Usually because of different assumptions (days alongside, number of tugs, working hours) or different agency fees. Official charges such as port dues and pilotage should be similar for the same ship and stay. Ask each agent to state assumptions and compare like for like.
Compare agents before your next call
Accurate estimates start with choosing an agent who prices carefully and explains assumptions. You can search ship agents by port on PortServiceFinder for free and contact them directly, with no commission added. For the full appointment process, see our step-by-step checklist for appointing a ship agent. Agents who want principals to find them can list their agency free.