non-cash expense vs disbursal

non-cash expense and disbursal both are nouns.

Word	Noun	Adjective	Verb	Adverb
non-cash expense	Yes	No	No	No
disbursal	Yes	No	No	No

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

non-cash expense: an expense (such as depreciation) that is not paid for in cash
disbursal: amounts paid for goods and services that may be currently tax deductible (as opposed to capital expenditures)

Other hypernyms of non-cash expense include disbursement, expense.

non-cash expense (noun)	disbursal (noun)
an expense (such as depreciation) that is not paid for in cash	the act of spending or disbursing money
	amounts paid for goods and services that may be currently tax deductible (as opposed to capital expenditures)