break-even adj.

Old English brecan "to divide solid matter violently into parts or fragments; to injure, violate (a promise, etc.), destroy, curtail; to break into, rush into; to burst forth, spring out; to subdue, tame" (class IV strong verb; past tense bræc, past participle brocen), from Proto-Germanic *brekanan (source also of Old Frisian breka, Dutch breken, Old High German brehhan, German brechen, Gothic brikan), from PIE root *bhreg- "to break."

Closely related to breach (n.), brake (n.1), brick (n.). The old past tense brake is obsolete or archaic; the past participle is broken, but shortened form broke is attested from 14c. and was "exceedingly common" [OED] 17c.-18c.

Of bones in Old English. Formerly also of cloth, paper, etc. The meaning "escape by breaking an enclosure" is from late 14c. The intransitive sense of "be or become separated into fragments or parts under action of some force" is from late 12c. The meaning "lessen, impair" is from late 15c. That of "make a first and partial disclosure" is from early 13c. The sense of "destroy continuity or completeness" in any way is from 1741. Of coins or bills, "to convert to smaller units of currency," by 1882.

In reference to the heart from early 13c. (intransitive); to break (someone's) heart is late 14c. Break bread "share food" (with) is from late 14c. To break ground is from 1670s as "to dig, plow," from 1709 in the figurative sense of "begin to execute a plan." To break the ice "overcome the feeling of restraint in a new acquaintanceship" is from c. 1600, in reference to the "coldness" of encounters of strangers. Break wind is attested from 1550s. To break (something) out (1890s) probably is an image from dock work, of freeing cargo before unloading it.

The ironic theatrical good luck formula break a leg (by 1948, said to be from at least 1920s) has parallels in German Hals- und Beinbruch "break your neck and leg," and Italian in bocca al lupo. Evidence of a highly superstitious craft (see Macbeth). According to Farmer & Henley, in 17c. the expression was used euphemistically, of a woman, "to have a bastard."

Old English efen "level," also "equal, like; calm, harmonious; equally; quite, fully; namely," from Proto-Germanic *ebna- (source also of Old Saxon eban, Old Frisian even "level, plain, smooth," Dutch even, Old High German eban, German eben, Old Norse jafn, Danish jævn, Gothic ibns). The adverb is Old English efne "exactly, just, likewise." Modern adverbial sense (introducing an extreme case of something more generally implied) seems to have arisen 16c. from use of the word to emphasize identity ("Who, me?" "Even you").

Etymologists are uncertain whether the original sense was "level" or "alike." Used extensively in Old English compounds, with a sense of "fellow, co-" (as in efeneald "of the same age;" Middle English even-sucker "foster-brother"). Of numbers, from 1550s. Sense of "on an equal footing" is from 1630s. Rhyming reduplication phrase even steven is attested from 1866; even break (n.) first recorded 1907. Even-tempered from 1712. To get even with "retaliate upon" is attested by 1833.