Breakage is a term used in accounting to indicate gift cards that have been sold but never redeemed. Revenue from breakage is almost entirely profit, since companies need not provide any goods or services for unredeemed gift cards.

Breakage is a term used in sales, distribution, and multi-level marketing organizations to indicate commissions that are lost for the failure to meet certain conditions or requirements. Revenue from breakage is almost entirely profit as commissions lost for failure to meet those conditions or requirements can never be recovered.

Breakage is also used in the Telecommunications industry to refer to a scenario where the customer does not receive the full value of a service due to some specific charging mechanism or limitation. It is an important component of the profit in many Telecommunications services.

US States have varying regulations about the accounting practices of unused gift cards. Some states consider unredeemed gift cards to be abandoned property, and as such lay claim to the value of unredeemed cards. Retailers oppose such laws, because it pays for the expense of issuing and accounting for the card, only to have the value on the card confiscated by the government.

Jessica Rosemary Francis Mills, commonly known as Jess Mills is an English singer/songwriter and musician, currently signed to Island Records, who has collaborated with many UK Electronic music producers including Photek,Distance and Breakage.

Mills grew up in Kentish Town, North London. She is the daughter of Labour MP Tessa Jowell and lawyer David Mills, and attended Acland Burghley School; there, she met Niomi McLean-Daley, better known as Ms. Dynamite, becoming friends and, "doing dodgy dance routines in assembly together."

After graduating from Sussex University, Mills began working in a local pub in order to fund a continued interest in music on the side. After a steady string of collaborations with various musicians throughout the 2000s (including one with Dom Search from The Nextmen) she eventually got her real break touring with Leftfield in 2010.

She has worked extensively with drum and bass / dubstep producer Breakage, scoring a UK top 40 hit with the track "Fighting Fire".

Other tracks released in 2011 include the singles "Vultures" and "Live For What I Die For", as well as a cover of The Cure's "A Forest" (of which Robert Smith himself has admitted he is a fan).