What type of witness fee is considered disbursement?

Attendance money paid to witnesses is considered a disbursement because it encompasses the compensation given to witnesses for their time spent attending court or participating in legal proceedings. Disbursements are typically expenses that a lawyer incurs on behalf of a client in the course of representing them, and attendance money falls squarely within this category as it is a necessary cost for ensuring that witnesses fulfill their roles in the legal process.

While travel expenses may also be incurred related to witnesses, simply categorizing them as "travel expenses for witnesses only" does not fully cover the broader concept of disbursement as it applies in many legal contexts, which often includes any form of financial compensation for a witness's participation, like attendance fees. Expert witness fees could also be significant but are sometimes treated differently in accounting practices or agreements, depending on the jurisdiction and specific case arrangements. Thus, attendance money, which directly compensates a witness for their presence and time, is clearly a recognized disbursement.