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have been "paid" and capital has received the risk-adjusted, expected return. In other words, it is the point at which the total revenue of a business exceeds its total costs, and the business begins to create wealth instead of consuming it. It is shown graphically as the point where the total
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nor a loss. It involves a situation when a business makes just enough revenue to cover its total costs. Any number below the break-even point constitutes a loss while any number above it shows a profit. The term originates in finance but the concept has been applied in other fields.
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The break-even point is achieved when the generated profits match the total costs accumulated until the date of profit generation. Establishing the break-even point helps businesses in setting plans for the levels of production it needs to maintain to be profitable.
197:. Its purpose is to prohibit clubs from spending more money on transfers than they earn as businesses, i.e. revenue per each fiscal year excluding donations from sponsors or advertisers.
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In medicine, it is a postulated state when the advances of medicine permit every year an increase of one year or more of the life expectancy
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revenue and total cost curves meet. In the linear case the break-even point is equal to the fixed costs divided by the
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156:. In energy, the break-even point is the point where usable energy gotten from a process equals the input energy.
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287:, Marcus, A., Maynes, E., Mitra, D. 2009. Fundamentals of Corporate Finance. McGraw-Hill Ryerson. USA. pp. 284.
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A simplified cash flow model shows the payback period as the time from the project completion to the breakeven.
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in finance (sometimes called point of equilibrium), is the point of balance making neither a
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In
Association football, the break-even requirement was adopted by
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Point of balance at which neither a profit nor a loss is made
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Fantastic Voyage: Live Long Enough to Live For Ever
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167:where the language can be used to code its own
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304:Kurzweil, Ray; Grossman, Terry (2004).
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262:"BBC – GCSE Bitesize: Breakeven point"
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