trade expense vs disbursal

trade expense and disbursal both are nouns.

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

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

trade 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 trade expense include disbursement, expense.

trade 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)