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term:
Realize
realize vt
-ized
-iz·ing
1 : to convert into money
2 : to obtain or incur (as a gain or loss) esp. as the result of a sale, exchange, or other disposition of an asset [realized a loss when the house was sold] compare recognize
re·al·i·za·tion [rē-ə-lə-zā-shən]
n
Source: Merriam-Webster’s Dictionary of Law ©1996. Merriam-Webster, Incorporated. Published under license with Merriam-Webster, Incorporated.