break-even
UK[ˌbreɪk ˈiːvn̩]US[ˌbreɪk ˈiːvn̩]
adj
relating to or being a point at which total cost and total revenue are equal
n
the point at which total cost and total revenue are equal
Morpheme Breakdown
break
even
break
to end
even
equal
Etymology
The term 'break-even' is a modern compound formed from two native English words of Germanic origin. The verb 'break' evolved from the Proto-Germanic brekaną, ultimately from the Proto-Indo-European root bhreg- (to break). The adjective 'even' derives from Proto-Germanic ebnaz, from the PIE root h₁em-no- (equal, level). The compound's logic is transparent: to "break even" is to reach the point where one's financial accounts break or turn from loss to a state of balance or equality, with no net profit or loss. It is a metaphorical extension of the literal meanings, applying the concept of achieving a level balance to financial and economic contexts.
Analysis
Structure: break (to end) + even (equal)
- break: From Old English brecan, meaning to separate into parts, shatter, or end a continuity. In this compound, it carries the sense of reaching or passing a point.
- even: From Old English efen, meaning level, equal, or balanced. In this compound, it signifies a state of balance or equality.
Examples
The company expects to reach its break-even point within the first year of operation.
After a difficult start, the new restaurant is finally breaking even.
The break-even analysis showed we need to sell 500 units per month.