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Break Even Point
The level of sales at which total revenue equals total costs, meaning the business makes no profit but also no loss. It’s a key metric for planning, pricing, and assessing risk. Once past the break-even point, every additional sale contributes to profit.
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Business Valuation
The process of determining the economic value of a business, used in sales, mergers, or fundraising.
Breakage
Revenue recognized from unredeemed gift cards, vouchers, or prepaid credits that customers never use.
BAS Agent
A professional registered with the Tax Practitioners Board authorized to prepare and lodge BAS on behalf of businesses.
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