| the point at which the income from sale of a product or service equals the invested costs, resulting in neither profit nor loss; the stage at which income equals expenditure. |

Break-Even Point - BEP
1. In general, the point at which gains equal losses.
2. In options, the market price that a stock must reach for option buyers to avoid a loss if they exercise. For a call, it is the strike price plus the premium paid. For a put, it is the strike price minus the premium paid.
Investopedia Commentary
For businesses, reaching the break-even point is the first major step towards profitability.
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Options Basics Tutorial
See also: Expenses, Option, Revenue
Also spelled: BEP
break-even point
In the process of implementing a new computer language, the point at which the language is sufficiently effective that one can implement the language in itself. That is, for a new language called, hypothetically, FOOGOL, one has reached break-even when one can write a demonstration compiler for FOOGOL in FOOGOL, discard the original implementation language, and thereafter use working versions of FOOGOL to develop newer ones. This is an important milestone. See My Favourite Toy Language.
[There actually is a language called Foogol].