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This chapter documents the steps needed to determine how much learning was originally gained and then lost, what the increased cost of the first unit of production will be after the break is over, and to what unit does one need to go back to, “cost‐wise,” when restarting the production line (aka, resetting the learning curve). Production break analysis essentially measures the cost penalties associated with these breaks in production. It covers the George Anderlohr method and guides through a “Lost Learning” example in detail. To assess the impact on the cost of a production break, it is first necessary to quantify how much learning was achieved prior to the break, and then quantify how much of that learning was lost due to the break. The chapter discusses the seven‐step Retrograde method. The entire methodology must use unit theory learning curve principles and equations in its calculations.