  In samples used to maintain the US resistance standard the breakdown of the
dissipationless integer quantum Hall effect occurs as a series of dissipative
voltage steps. A mechanism for this type of breakdown is proposed, based on the
generation of magneto-excitons when the quantum Hall fluid flows past an
ionised impurity above a critical velocity. The calculated generation rate
gives a voltage step height in good agreement with measurements on both
electron and hole gases. We also compare this model to a hydrodynamic
description of breakdown.
