Long equations should be set in displayed form to avoid an awkward break at the end of a line of text. Some complicated equations have to be broken even in the displayed form. If such an equation runs over, the break should occur just before an operational sign such as “+” or “–” or, preferably, “=.” The second line can be
hanging indented on the first entry after the equal sign, if the break occurs just before a plus (+) or minus (–) sign
EXAMPLE:
T = 3.5t + (7.9y / 0.3t)
+ 4.5t x 7
or
lined up on the operational sign, if the operational sign is an equal sign (=)
See Sample one and sample two.