Which of the following would not typically be classiﬁed as a discretionary ﬁxed cost?
A)Equipment depreciation.
B)Employee development (education) programs.
C)Advertising.
D)Outlays for research and development.
E)Charitable contributions.

Question

Quizplus · Accepted Answer

Equipment depreciation is a committed fixed cost, not discretionary, as it is based on past investments and not subject to management's discretion in the short term.

Which of the Following Would Not Typically Be Classiﬁed as a Discretionary