Rent, software, insurance, your base pay — the bills that hit whether or not you sell.
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Breakeven is the floor, not the goal — it's the point where you stop losing money, before a dollar of profit or a cent of tax. If the number of {{ nounPlural }} feels out of reach, that's the cheapest lesson you'll ever get: the time to fix a price, a cost, or the whole idea is now, on paper. Phase 00 runs this with your real startup costs and tells you whether to commit.