Spending that can change from year to year is known as

Spending that can change from year to year is known as discretionary spending.

Explanation:

Discretionary financial gain is that the quantity of somebody's financial gain that's left for the outlay, investment or saving once paying taxes and paying for private requirements, like food, shelter, and vesture. Discretionary financial gain includes cash spent on luxury things, vacations, and nonessential merchandise and services.