Disbursements are out of pocket expenses and estimated overhead costs incurred in acting for a client.  They may include such things as online service connection charges; the cost of corporate minute books, tabs, and share certificates; delivery charges; fax costs; fees for conveyancers, court reporters, experts, investigators, researchers, and secretarial help; long distance telephone charges; parking fees; photocopying costs;  postage; printing charges; registry search and filing charges; supplies costs; and travel expenses. For a basic British Columbia company incorporation, my disbursement package (subject to change in the government charges) is: Corporate registry incorporation charge - $350.00* Corporate registry name reservation charge - $30.00* BC Online connect charges - $3.00 Corporate Minute Book, tabs, and share certificates: $30 Photocopying, faxing, postage, miscellaneous - $34.62 Total: $447.62   * indicates non-taxable items.