The onset of inversion in the metal-oxide-semiconductor field-effect transistor (MOSFET) takes place when the surface potential is approximately twice the bulk potential. In contrast, the conduction threshold in accumulation mode transistors, such as the oxide thin film transistor (TFT), has remained ambiguous in view of the complex density of states distribution in the mobility gap. This paper quantitatively describes the conduction threshold of accumulation-mode InGaZnO TFTs as the transition of the Fermi level from deep to tail states, which can be defined as the juxtaposition of linear and exponential dependencies of the accumulated carrier density on energy. Indeed, this permits direct extraction and visualization of the threshold voltage in terms of the second derivative of the drain current with respect to gate voltage.