I am a licensee with multiple licenses that does not track all disbursements by license type, so some of the disbursements made cover more than one license that I hold. How should those disbursements be reported on the P3 Schedule of Disbursements?

The disbursement should be reported on the P3 Schedule of Disbursements for the first license for which it was randomly selected.  If the same disbursement is randomly selected while the CPA is conducting Procedure 3 for another license, the CPA should randomly select a new disbursement to replace it.  The disbursement should only be reported on one P3 Schedule of Disbursements.