What items go into the seller's credit column and the buyer's debit column when calculating...

In settlement prorations, prepaid items (e.g., prepaid property taxes or HOA dues) are credited to the seller and debited to the buyer, because the seller has paid for a period that extends beyond the closing date, and the buyer reimburses the seller for the buyer’s post-closing share. Conversely, accrued but unpaid items (e.g., the current year’s unpaid property taxes) are debited to the seller and credited to the buyer. The Maryland course teaches these conventions in the Closing and Math sections.