You're right; my tone was uncalled for, and I apologize.
But doesn't "controllable" simply mean "not weather-related" -- usually a maintenance problem? In that case, isn't it a safety decision, not a business decision?
If a maintenance problem, it resulted from a business decision to spend $ instead of $$ in terms of planes, likely because UA mgmt decided that a certain Z% breakdown is profit-maximizing (or loss-minimizing). However, it is improper for UA to factor in dumping part of the cost (meals and hotel paid by the passengers themselves when UA cuts costs by canceling a flight) as part of the "savings" to UA.