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gen. reach break-even point (the point at which volume of sales is enough to cover all costs. Glossary of Business Terms –––– (1) The price level at which income equals expense. (2) The expense level at which expense equals income. (3) The market price of a financial instrument that just equals the purchase price plus cost of carry for an investor owning that instrument. (4) The price level of a call option that equals the sum of the exercise price plus the premium paid to acquire the option, or the price level of a put option that equals the exercise price minus the premium. American Banker Glossary. When a company reaches break-even point, the money it makes from the sale of goods or services is just enough to cover the cost of supplying those goods or services, but not enough to make a profit. [BUSINESS] `Terminator 2' finally made $200 million, which was considered to be the break-even point for the picture. Collins CoBuild Alexander Demidov)