This is the level of output at which sales turnover equals costs and expenses; in other words, the company neither earns a profit nor incurs a loss.

The volume of units or sales where the total revenue equals the total cost.

The trading profit that a commodity pool must realize in the first year of a participant's investment to equal all fees and expenses such that such participant will recoup its initial investment.

The level of sales where a company's gross margins just cover its costs.

The break-even point is the point at which if you played forever, the bets you made would approximately equal the payoffs you'd receive.

The degree of operation where costs equal revenue.

The level of sales whereby you are neither making a profit or incurring a loss. Revenue exactly matches total costs at the break-even point.

When you refinance a mortgage, the decision is profitable if you are able to pass the break-even point. At the break-even point, the savings you receive from refinancing equal the costs. A common break-even analysis is to calculate how long you must live in a home after you refinance in order to recover the closing costs you paid to refinance. For investing in stocks and mutual funds, break-even analysis is used to calculate the minimum sale price that allows the buyer to recover the transaction costs from buying the shares. For business operations, a business reaches its break-even point when it generates enough sales to pay for all its fixed costs. For each additional dollar of sales, variable costs should be less than a dollar. As a result, each dollar of sales past the break-even point generates some profit.

That point at which gross income equals fixed costs plus variable costs.

The point at which revenues just equals costs. The point is located by "break-even analysis", which determines the required volume of sales (at a given price) at both which fixed and variable costs will be covered. All sales beyond the break-even point produce Success; any drop in sales below that point will produce losses. PLAN B, an alternative plan, ready for action, in case the principal plan of action is unsuccessful; a backup plan.

The point at which the costs of producing a product equal the revenue made from selling the product. p. 597

the minimum number of sales a Direct Mail campaign must generate in order for the direct marketer to recover associated costs of the campaign.

Theoretical gambling term used to signal the point at which, if you played forever, your bets and your payoffs would equal one another.

The point in time or value level where the rate or price of a transaction results in neither gain nor loss.

The price of a financial instrument at which the option buyer recovers the premium, meaning that he makes neither a loss or gain. In the case of a call option, the break even point is the exercise price plus the premium.