We do not publish this information, as we do not deliver humanitarian assistance directly. We provide grants to partners, who in turn deliver assistance (directly or through further grants to partners) - and should share data on their activities.
My first impression is, like Otto, that this would apply to expenditures, not disbursements. Perhaps adding an attribute "type of expenditure" would suffice?
As a side note, I have seen this labeled "type of aid" in some documents. Since the IATI standard already has "type of aid", with a codelist governed by the DAC and quite different in nature, we should avoid using that term. Let's see if there is consensus around "type of expenditures".