Business Dictionary :
Break Down

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Break Down : verb :

(a) To stop working because of mechanical failure

• The telex machine has broken down.

• What do you do when your photocopier breaks down?

(b) To stop

• Negotiations broke down after six hours.

(c) To show all the items in a total list of costs or expenditure

• We broke the expenditure down into fixed and variable costs.

• Can you break down this invoice into spare parts and labour?

Break Down : noun :

(a) Stopping work because of mechanical failure

• We cannot communicate with our Nigerian office because of the breakdown of the telex lines.

(b) Stopping talking

• A breakdown in wage negotiations

(c) Showing details item by item

• Give me a breakdown of investment costs.

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