Once all planned expenses and investments have been covered, the remaining financial resources become available. This surplus can be managed at the discretion of the manager (such as the marketing director, communications director, or production director) and generally leads to non-strategic decisions. However, when these choices are not expected to impact the overall plan and strategy, they can sometimes be an opportunity to explore innovative and creative avenues. If the results are successful, the manager might consider repeating these options when planning for the following fiscal year.