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Answer (D) is correct . Committed costs result when a going concern holds fixed assets such as property, plant, and equipment. The related committed costs include depreciation, long-term lease payments, and insurance. Such costs establish the present level of operating capacity and cannot be altered in the short run.

Answer (A) is incorrect because Committed costs have not been amortized.
Answer (B) is incorrect because Discretionary costs are those that do not have a clear cause and effect relationship between inputs and outputs.
Answer (C) is incorrect because Engineered costs are those that have a measurable relationship between inputs and outputs.