Using BREAK is a convenient way of creating a gap in an object, resulting in two objects with a space between them. BREAK is often used to create space for a block insert or text.
You can create breaks in
Arcs
Circles
Ellipses and elliptical arcs
Lines
Polylines
Rays
Splines
Xlines
When breaking an object, you can either
Select the object at the first break point and then specify a second break point
Select the entire object and then specify two break points