Software: QuickBooks accounting software
Disbursement is a recovery of a payment made on behalf of another party by you as an agent or professional, such as lawyer or auditor.
Besides using an invoice with an item tagged to the same account used in Bill to recover the payment made on behalf by you, you can consider using the Job feature in QuickBooks.
You can tag a Customer or Job to the account when recording the Bill into QuickBooks. Tagging of a Customer or Job to account will not have any impact on the financial data as the account used in the detail line still get debited.
When issuing an invoice to the customer or job, QuickBooks will prompt to select the outstanding billable time and costs. The invoice debits the accounts receivable and credits the account which has used in the bill.
The balance of the disbursement account will be zero after the amount owing has recovered.