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Definition of Break-Even
This is a term used to describe a point at which revenues equal costs.
An analysis of the level of sales at which a project would make zero profit.
Analysis of the level of sales at which the company breaks even.
An analytical technique for studying the relationships between fixed cost, variable cost, and profits. A breakeven chart graphically depicts the nature of breakeven analysis. The breakeven point represents the volume of sales at which total costs equal total revenues (that is, profits equal zero).
a graph that depicts the relationships among revenues, variable costs, fixed costs, and profits (or losses)
The lease payment at which a party to a prospective lease is indifferent between
The prepayment rate of a MBS coupon that will produce the same CFY as that of
the level of activity, in units or dollars, at which total revenues equal total costs
The tax rate at which a party to a prospective transaction is indifferent between entering
Related: Premium payback period.
The point below which the firm will need either to obtain additional financing
The point at which total costs equal total revenue, i.e. where there is neither a profit nor a loss.
The annual sales volume level at which total contribution
The sales level at which a company, division, or product line makes a
A rapid and sharp price decline.
A rise in a security's price above a resistance level (commonly its previous high price) or drop
A deal breaker is a significant issue relating to the proposed financing between the prospective investor and the entrepreneur that needs to be resolved in order to close the deal.
Buying or selling to offset an existing market position.
The risk that the ability of an issuer to make interest and principal payments will change because
A statistical study that examines how the release of information affects prices at a particular time.
Events of default
Contractually specified events that allow lenders to demand immediate repayment of a debt.
Revenue recognized on a nonexistent sale or service transaction.
Group of seven (G7/G-7)
The G-5 countries plus Canada and Italy.
the revenue resulting from an additional contemplated sale
Industrial revenue bond (IRB)
Bond issued by local government agencies on behalf of corporations.
Internal Revenue Code
Refers to all federal tax laws as a group.
Internal Revenue Service
A federal agency empowered by Congress to interpret and enforce tax-related laws.
NET SALES (revenue)
The amount sold after customers’ returns, sales discounts, and other allowances are taken away from
Revenue recognized for a confirmed sale or service transaction in a period
a cost incurred to improve quality by preventing
Realizable Revenue A revenue transaction where assets received in exchange for goods and
services are readily convertible into known amounts of cash or claims to cash.
A revenue transaction where goods and services are exchanged for cash or
Income earned from the sale of goods and services.
Amounts earned by the company from the sale of merchandise or services; often used interchangeably with the term sales.
An inflow of cash, accounts receivable, or barter from a customer in exchange
A bond issued by a municipality to finance either a project or an enterprise where the issuer
a responsibility center for which a manager is accountable only for the generation of revenues and has no control over setting selling prices, or budgeting or incurring costs
Operating expenses that vary in proportion to
A fund accounting for all revenues from an enterprise financed by a municipal revenue bond.
The act of recording revenue in the financial statements. Revenue should
Sales Revenue Revenue recognized from the sales of products as opposed to the provision of
Revenue recognized from the provision of services as opposed to the sale of
Total sales and other revenue for the period shown. Known as "turnover" in the UK.
Money that has been paid by customers for work yet to be done or goods yet to be provided.
A payment from a customer that cannot yet be recognized as earned
An intermediate measure of profit equal to sales revenue
fixed expenses (costs)
Expenses or costs that remain the same in amount,
Margin of safety
A measure of the difference between the anticipated and breakeven levels of activity.
margin of safety
the excess of the budgeted or actual sales
1) Amount paid for a bond above the par value.
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