Allowing a TV program to start recording, before beginning to watch, so enough time elapses to skip through commercials.
-Bro, So You Think You Can Dance is starting; put it on!
-Yeah bro it's recording, I'm building up DVR Equity so we can skip the commercials.
The difference between the viewing location of a TV program in real-time and the current viewing location using the pause or recording functions of a DVR.
We didn't start the show until it was about half-way over so we have about 15 minutes of DVR equity.