discretionary

(adjective)

Available at one's discretion; able to be used as one chooses; left to or regulated by one's own discretion or judgment.

Related Terms

Examples of discretionary in the following topics:

  • Fixed Costs

    • Discretionary fixed costs usually arise from annual decisions by management to spend on certain fixed cost items.
    • Examples of discretionary costs are advertising, machine maintenance, and research and development expenditures.