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With etymological origin in Latin erogatio, disbursement is the act and the result of dispense . East verb , in turn, refers to spend or distribute resources , usually cheap.

For example: “The local government is not in a position to carry out a similar expenditure at this time”, “The approval of the new regulations would force each restaurant to make an outlay of more than 100,000 pesos annually”, “The journalist investigated the expenditures of the ministry in the last year and thus discovered a network of corruption ”.

In the field of accounting , an expense is a Cash outlay for a service received or a good obtained. When an economic agent spends, he makes an expenditure, which may be indispensable (for subsistence) or not.

He cash flow , which reveals the difference between income and expenses during a given period, is linked to both money which is received as to the expenditures. If expenditures increase, revenues should also be increased to maintain constant cash flow. Similarly, when revenues fall, expenditures would have to record a cut to maintain balance.

At the public level, however, expenditures can sometimes be increased beyond income in order to boost demand . This seeks to overcome an economic recession and avoid a problem greater than the imbalance of the accounts.

Yes well the word disbursement It is used for the grouping of several concepts that are related to each other, such as costs, investments and expenses, from an accounting point of view it is possible to distinguish several kinds of expenditures. Of course, they are all linked to the allocation, exit or spending of money.

Let's look at some types of disbursement, each with a brief definition:

* contingent expenditure : is the one used to satisfy an extraordinary need;

* complementary expenditure : is intended to support a project or cause that is in full activity and that they have already received an outlay, but that it has not been sufficient to cover all economic needs;

* special expenditure : it is an exit that is taken as an "extra", since it is intended for projects that have arisen throughout the process;

* unforeseen disbursement : It is an unpredictable assignment, which arises suddenly and must be done by force.

Other use of idea of expenditure is related to the donation or the sharing something : "The judge ordered the disbursement of assets seized from the drug dealer", "The priest asked the faithful to make their expenses generously so that people with unmet material needs can live better".

This term also appears in the coffee machine industry, in an area that seems not to have much in common with the economy, and leaves many observers perplexed who do not understand its meaning. Those who have administrative jobs often find themselves in the office coffee machine with a sign that says "repealing"; far from referring to the device being distributing goods or distributing money, in this case it has to do with the type of technology .

There are several kinds of coffee machine: the three most common are hydraulics, lever and continuous dispensing. Simply put, this technology has the characteristic of having two channels for the supply of Water : one that takes it to the boiler and another that goes to the preparation of infusions and coffee. Therefore, the aforementioned message that appears on these devices simply tells us that they are supplying the water for the preparation of the beverage that we have selected.

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