disbursement
    n 1: amounts paid for goods and services that may be currently
         tax deductible (as opposed to capital expenditures) [syn:
         expense, disbursal, disbursement]
    2: the act of spending or disbursing money [syn: spending,
       disbursement, disbursal, outlay]

Disbursement \Dis*burse"ment\, n. [Cf. F. d['e]boursement.]
   1. The act of disbursing or paying out.
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            The disbursement of the public moneys. --U. S.
                                                  Statutes.
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   2. That which is disbursed or paid out; as, the annual
      disbursements exceed the income.
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DISBURSEMENT. Literally, to take money out of a purse. Figuratively, to pay 
out money; to expend money; and sometimes it signifies to advance money. 
     2. A master of a ship makes disbursements, whether with his own money 
or that of the owner, when he defrays expenses for the ship. 
     3. An executor, guardian, trustee, or other accountant, is said to have 
made disbursements when he expended money on account of the estate which he 
holds. These, when properly made, are always allowed in the settlement of 
the accounts.