The amount by which sales turnover can fall before the operations goes into the red. This is measured by the actual amount of sales turnover exceeding the break even sales turnover.

Ratio of the highest estimated or actual level of exposure to a pesticide and the toxic threshold level (usually the NOEC or NOEL). See also uncertainty factor. (US-EPA, 1992)

A required component of the TMDL that accounts for the uncertainty about the relationship between the pollutant loads and the quality of the receiving waterbody (CWA section 303(d)(1)(C)). The MOS is normally incorporated into the conservative assumptions used to develop TMDLs (generally within the calculations or models) and approved by EPA either individually or in state/EPA agreements. If the MOS needs to be larger than that which is allowed through the conservative assumptions, additional MOS can be added as a separate component of the TMDL (in this case, quantitatively, a TMDL = LC = WLA + LA + MOS).

The difference between the break-even point and an anticipated or existing level of activity above that point.

an index indicating the amount beyond the minimum necessary; "in engineering the margin of safety is the strength of the material minus the anticipated stress"

A calculation used to determine whether a particular risk is acceptable; also sometimes referred to as safety factor.

The ratio of depression losses incurred plus statutory capital at the end of a "four year" depression divided by depression losses incurred.

a difference between the maximum contaminant level and the level at which health effects first occur in the most susceptible individuals

With respect to working capital management, the difference between 1) the amount of long-term financing, and 2) the sum of fixed assets and the permanent component of current assets.

The amount by which demand can fall before the company begins to make a loss.