Realisasjon

Realisasjon is a Norwegian term meaning the act of realizing something, or turning it into something tangible such as cash, revenue, or practical outcomes. In finance, accounting and taxation, realisasjon refers to the moment when value is converted into a monetary result and the corresponding gain or loss is acknowledged in financial reporting or tax records. In accounting, a sale of an asset or the settlement of a liability typically triggers realisering, with the difference between the sale proceeds and the carrying amount recorded as a realized gain or loss. Assets may also be realized when contracts are fulfilled or liabilities are discharged. By contrast, changes in value that have not been realized—unrealized gains or losses—are reflected in balance sheets but do not affect income until realization occurs.

In taxation and business practice, realisasjon usually marks the point at which a gain or income becomes taxable. The tax treatment depends on the type of asset and the jurisdiction, and many regimes distinguish between realized income and unrealized changes in asset value, with taxation typically triggered on realization.

Beyond finance and law, realisasjon can also denote the practical realization of plans and projects—the process of turning strategic goals, business cases, or theoretical concepts into concrete outcomes, benefits, or products. The term is widely used in Norwegian finance, accounting and management literature and is etymologically linked to the Latin realis, meaning actual or tangible.