-> A SERVICE is a quantity of work performed. A beginning and ending time are required. -> A DISBURSEMENT is an expense, money that your office has spent. -> A RECEIPT is income, money that your office has received. -> CAT is the income/expense category into which a disbursement or receipt falls. A number between 1 and 999 is required. If you're conscientious about regularly filling in this item, you'll be able to produce income- expense reports.