Which of the following costs is usually credited on the estimated purchaser's cost worksheet?

The correct answer is accrued interest on loan assumed. In real estate transactions, when a purchaser assumes a loan from the seller, the buyer typically needs to account for any interest that has accrued on that loan up to the closing date. This cost is important as it has financial implications for the buyer by increasing their overall costs related to the property acquisition. Credits on the estimated purchaser's cost worksheet often detail costs the buyer can expect to account for or receive credit towards, and accrued interest is a significant financial component of assuming a seller's mortgage.

On the other hand, the purchase price is generally the main expense in the transaction, and while it is certainly a critical element in real estate transactions, it’s not classified as a credit. The survey is often the responsibility of the buyer or seller and is typically considered as a separate cost rather than a credit on the worksheet. Hazard insurance escrow is usually established to cover future insurance premiums and serves as a pre-payment rather than a credit.