spending vs defrayal

spending and defrayal both are nouns.

Word	Noun	Adjective	Verb	Adverb
spending	Yes	No	No	No
defrayal	Yes	No	No	No

As nouns, defrayal is a hypernym of spending; that is, defrayal is a word with a broader meaning than spending:

Other hypernyms of spending include defrayment, payment.

spending (noun)	defrayal (noun)
the act of spending or disbursing money	the act of paying money
money paid out; an amount spent