Which of the following is NOT included as a debit to the seller on a closing statement?

In a closing statement, the seller's debits typically include items they owe, which are deducted from their proceeds. Commissions are standard debits for the seller as they pay real estate agents or brokers for their services. Seller carryback financing can also be a debit, as it's a form of financing the seller provides to help facilitate the sale. The buyer's assumption of an existing loan can act as a credit to the seller, as it reduces their liability on that loan, effectively benefiting the seller.

Impound accounts, on the other hand, are not a debit to the seller. Instead, these accounts are typically related to future expenses such as property taxes and insurance, and they are generally established for the buyer. When a buyer assumes these costs, it does not represent a debt owed by the seller; therefore, it does not appear as a debit on the seller's closing statement. Understanding how these different items are categorized on a closing statement is crucial for clarity on transactional responsibilities during real estate closings.