Final answer:
Costs that can be avoided in the short term when acquiring short-term capacity are known as discretionary fixed expenses. These are under management's control and are not essential to production levels, unlike obligatory fixed costs like rent.
Step-by-step explanation:
The costs that occur when acquiring short-term activity capacity, which management could choose to avoid relatively easily in the short term, are called discretionary fixed expenses. These costs differ from fixed costs and variable costs, which are incurred with the production of goods or services.
Discretionary fixed expenses are often controllable and are not directly tied to production levels; they can include things such as advertising, research and development, and training programs. Unlike fixed costs, such as rent, which are obligatory and consistent regardless of production levels, discretionary fixed expenses can be adjusted or eliminated in the short term without directly impacting the company's current production capacity.