ACCOUNTING TERMS - ACCOUNTING DICTIONARY - ACCOUNTING GLOSSARY
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DISCRETIONARY COST Definition
DISCRETIONARY COST can be increased or decreased at the discretion of the decision maker (e.g., advertising and business travel).
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DEMINIMUS, root is De minimis non curat lex (Latin), a common law principle whereby judges will not sit in judgment of extremely minor transgressions of the law. It has been restated as "the law does not concern itself with trifles". It is commonly used to include a test of anyone judging conformance to accounting principles, regulations or rules.
ULLAGE is the empty space present when a shipping container is not full.