👉 In finance and accounting, a "disbursement" is an amount of money or funds that has been transferred from one account to another. This could be for expenses, loans, investments, or other financial transactions. Disbursements are often made in order to cover costs or obligations associated with a transaction, such as paying rent or salaries to employees. For example, if you were to make a disbursement of $500 to a customer for the purchase of a new laptop, this would be