business expense vs disbursal

business expense and disbursal both are nouns.

Word	Noun	Adjective	Verb	Adverb
business expense	Yes	No	No	No
disbursal	Yes	No	No	No

As nouns, disbursal is a hypernym of business expense; that is, disbursal is a word with a broader meaning than business expense:

business expense: ordinary and necessary expenses incurred in a taxpayer's business or trade
disbursal: amounts paid for goods and services that may be currently tax deductible (as opposed to capital expenditures)

Other hypernyms of business expense include disbursement, expense.

business expense (noun)	disbursal (noun)
ordinary and necessary expenses incurred in a taxpayer's business or trade	the act of spending or disbursing money
	amounts paid for goods and services that may be currently tax deductible (as opposed to capital expenditures)