The word "disbursement" has its roots in two Latin words:
A disbursement is a payment made out of a fund or account. It is a sum of money that is paid out for a specific purpose or expense. Disbursements are typically made by businesses, organizations, or governments to cover various types of expenses, such as:
The concept of disbursement has been around for centuries. In the Middle Ages, the term "bursa" was used to refer to a leather bag or pouch that held money or other valuables. Over time, the word "disbursement" came to be used to describe the act of paying out money from a purse or fund.
In the 16th century, the term "disbursement" began to be used in the context of accounting and bookkeeping. It was used to refer to any payment made out of an account or fund, regardless of the purpose of the payment.
Today, the word "disbursement" is commonly used in both accounting and everyday language to describe the act of paying out money for a specific purpose or expense.
Etymology Old French desbourser from Latin de from bursa purse bag Meaning
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