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 contribution margin is the amount of profit or loss that is above or below the break-even point on a per unit basis. This formula is usually used to show the amount of profit the company has after the break-even point has been passed. In the BEQ Equation, P-VC is the contribution margin.