lobbying expense vs disbursal

lobbying expense and disbursal both are nouns.

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

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

lobbying expense: expenses incurred in promoting or evaluating legislation
disbursal: amounts paid for goods and services that may be currently tax deductible (as opposed to capital expenditures)

Other hypernyms of lobbying expense include disbursement, expense.

lobbying expense (noun)	disbursal (noun)
expenses incurred in promoting or evaluating legislation	the act of spending or disbursing money
	amounts paid for goods and services that may be currently tax deductible (as opposed to capital expenditures)