The threshold voltage of a MOSFET is the gate-source voltage at which an inversion channel forms, which can then conduct a high drain current. This common qualitative notion of indicates the physical background of moderate inversion, i.e., the transition between weak and strong inversion, between ON and OFF state. Despite this rather simple-looking concept a precise and universal definition of the threshold voltage does not exist. Worse yet, engineers and scientists often exchange or demand data without being aware of the definitions used. The following sections lay down all definitions relevant for this work and they should also clarify some misconceptions about threshold voltage.