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In the context of forces on a pipe, the balance point is that point at which forces acting on pipe in a well (usually while running) are equal.
In the context of forces on coiled tubing or snubbing, the balance point is the static condition of the length of tubing in the well, where buoyed tube weight (well fluid sensitive) equals the well pressure acting against the cross-sectional area of the tube. The balance point does not include any frictional forces exerted by friction with the well or the stripper assembly.