Literally, to take money out of a purse. Figuratively, to pay out money; to expend money; and some times it signifies to advance money. 2. A master of a ship makes disbursements, whether with his own money or that of the owner, when he defrays expenses for the ship. 3. An executor, guardian, trustee, or other accountant, is said to have made disbursements when he expended money on account of the estate which he holds. These, when properly made, are always allowed in the settlement of the accounts.