discretionary

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American Heritage Dictionary:

dis·cre·tion·ar·y

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(dĭ-skrĕsh'ə-nĕr'ē) pronunciation
adj.
  1. Left to or regulated by one's own discretion or judgment.
  2. Available for use as needed or desired: a discretionary fund.
discretionarily dis·cre'tion·ar'i·ly (-nâr'ə-lē) adv.

Fixed costs that change because of managerial decisions, also called management (fixed) costs or programmed (fixed) costs. Examples of this type of fixed costs are advertising outlays, training costs, and research and development costs.
Management sometimes unjustly reduces these costs below normal levels in order to pad current net income, which may place the future net income of the company at risk.

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Next:Discretionary Cost, Discussionmemorandum, Disinvestment
Roget's Thesaurus:

discretionary

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adjective

  1. Based on individual judgment or discretion: arbitrary, judgmental, personal, subjective. See opinion, surprise/expect.
  2. Not compulsory or automatic: elective, facultative, optional. See choice.

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adj

Definition: open to choice
Antonyms: nondiscretionary

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