Answer:
A) A fixed expenditure is any cash outflow that remains constant regardless of the level of activity. This is in contrast to a variable expenditure, which changes ratably with changes in activity.
B) Irregular expenditure is 'expenditure other than unauthorised expenditure, incurred in contravention of or that is not in accordance with a requirement of any applicable legislation
C) A discretionary expense is a cost that a business or household can get by without, if necessary. ... For example, a business may allow employees to charge certain meal and entertainment costs to the company. This is done in order to promote goodwill with employees, rather than to ensure the firm's survival