In computing the UBC recycling rate, which is derived by dividing the number of cans recycled by the number of cans sold (i.e., those available for recycling), the Aluminum Association includes domestic and imported scrap cans in the numerator, but only domestically-produced (and sold) new cans in the denominator.
Margin of safety (financial) Margin of safety (safety margin) is the difference between the intrinsic value of a stock and its market price. Another definition: In Break even analysis (accounting), margin of safety is how much output or sales level can fall before a business reaches its breakeven point. 1 History.
The margin of safety formula is calculated by subtracting the break-even sales from the budgeted or projected sales. This formula shows the total number of sales above the breakeven point. In other words, the total number of sales dollars that can be lost before the company loses money.