Breakeven point

Breakeven point is the sales level at which operating income is zero: Total revenues = Total expenses.

Definitions

According to Managerial Accounting by Braun, Tietz (5th edition),

Breakeven point. The sales level at which operating income is zero: Total revenues = Total expenses.

According to the Strategic Management by David and David (15th edition),

Breakeven point (BE point). The quantity of units that a firm must sell in order for its total revenues (TR) to equal its total costs (TC).