query: what does a seller pay for on a settlement statement and what does a buyer pay for on a settlement statement

The distribution of costs on a settlement statement will be determined by local custom or the negotiated terms of the sales agreement. I'll give you an idea based on Pennsylvania.

Seller pays for:

• deed prep in most counties [buyer pays in some]
  
• taxes and lienable municipal charges that are currently due and payable
• outstanding liens and mortgages
• courier and/or banking fees related to mortgage payoffs
• one-half of the transfer taxes

Buyer pays for:

• mortgage lender charges, if any
• title insurance & closing services letter
• courier for document return to lender, if any
• document preparation or settlement fee
• one-half of the transfer taxes
• reimbursement for lien letters in most counties [seller pays in some]

There is usually a proration of taxes so that each party has paid their fair share as of the date of closing.

All of these items are negotiable except where prohibited by law. We do have transactions in which either party has agreed to cover all of the costs. So, talk with folks in your locality to get a better handle on what goes on in your county and state.