The break-even point is where the cumulative benefit of an investment or project exactly covers its costs — below it there is a loss, above it a gain.
Measure. Stated as a volume, revenue or point in time; for software investments usually the month from which the solution pays for itself.
Versus payback period. Break-even is the point of cost recovery; the payback period is the time it takes to get there.
Versus ROI. ROI measures how large the return is; break-even marks when a return starts.
Synonyms: Break-even, Breakeven Point, BEP