discretionary
American Heritage Dictionary:
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dis·cre·tion·ar·y
(dĭ-skrĕsh'ə-nĕr'ē) 
adj.
adj.
- Left to or regulated by one's own discretion or judgment.
- Available for use as needed or desired: a discretionary fund.
Barron's Accounting Dictionary:
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discretionary
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.
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.
| Discovery Value Accounting, Discovery Sampling, Discounted Payback Period | |
| Discretionary Cost, Discussionmemorandum, Disinvestment |
Roget's Thesaurus:
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discretionary
adjective
- Based on individual judgment or discretion: arbitrary, judgmental, personal, subjective. See opinion, surprise/expect.
- Not compulsory or automatic: elective, facultative, optional. See choice.
Antonyms by Answers.com:
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discretionary
adj
Definition: open to choice
Antonyms: nondiscretionary
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Copyrights:
American Heritage Dictionary
The American Heritage® Dictionary of the English Language, Fourth Edition Copyright © 2007, 2000 by Houghton Mifflin Company. Updated in 2009. Published by Houghton Mifflin Company. All rights reserved.
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Barron's Accounting Dictionary
Dictionary of Accounting Terms. Copyright © 2010 by Barron's Educational Series, Inc. All rights reserved.
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Roget's Thesaurus
Roget's II: The New Thesaurus, Third Edition by the Editors of the American Heritage® Dictionary Copyright © 1995 byHoughton Mifflin Company. Published by Houghton Mifflin Company. All rights reserved.
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