Disbursement one calls a discharge at currencies in the account system. A disbursement decreases the currency existence, (existence in the cash, cheque, assets on bank accounts), but not necessarily also the financial resources, to which also short term demands and commitments belong. The opposite of a disbursement is a deposit. Disbursements and deposits are charged to the cash-flow.

Example: Bank credit transfer for wages and salaries.

Demarcation

• A disbursement does not have to be expenditure. Example: The transfer of a pending supplier's invoice decreases the bank account, not however the financial resources, since the commitment expires at the same time.
• A disbursement can no expenditure at the same time expenditure be, must represent. Example: The withdrawal of cash by the business owner decreases the currency existence and the financial resources, may not however not as expenditure be booked (Privatentnahme).
• A disbursement can be expenditure and expenditure, but not rank among the costs. Example: Donations to nonprofit organizations are non-operating expenditures and thus no costs.

See also

• Expenditure, expenditure, costs
• Deposit, income, yield, achievement

Further distinctions

• Financial disbursement
• Success disbursement

Articles in category "Disbursement"

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