Disbursements refer to the expenses that a business, law firm, or individual pays on behalf of a client or in the course of providing a service. These expenses are typically incurred during the process of carrying out a task or service and are later billed to the client for reimbursement. In the context of legal services, disbursements can include costs such as court fees, expert witness fees, photocopying, postage, and travel expenses. They are distinct from professional fees, which are the charges for the service provided by the professional, such as a lawyer’s hourly rate.