Calculadora de Ponto de Equilíbrio — Formula
## Break-Even Ratio
The break-even ratio tells you what percentage of potential gross income is needed to cover all property costs.
### Formula
**BER = (Operating Expenses + Debt Service) / Gross Potential Income x 100**
### Interpretation
- Below 80%: Considered safe, property can withstand some vacancy
- 80-85%: Moderate risk, limited room for vacancy
- Above 85%: High risk, minimal margin for error
- Most lenders prefer BER below 85%
The break-even ratio tells you what percentage of potential gross income is needed to cover all property costs.
### Formula
**BER = (Operating Expenses + Debt Service) / Gross Potential Income x 100**
### Interpretation
- Below 80%: Considered safe, property can withstand some vacancy
- 80-85%: Moderate risk, limited room for vacancy
- Above 85%: High risk, minimal margin for error
- Most lenders prefer BER below 85%
Exemplo Resolvido
A property has $20,000 operating expenses, $28,000 debt service, and $60,000 gross potential income.
- Total costs: $20,000 + $28,000 = $48,000
- Break-even ratio: $48,000 / $60,000 x 100 = 80.0%
- Income cushion at full occupancy: $60,000 - $48,000 = $12,000
- The property needs at least 80% occupancy to cover all costs