Realisierung

Realisierung is a German noun derived from the verb realisieren. It denotes the act or result of turning something into reality, i.e., the implementation or execution of plans, ideas, or policies. The term is used across domains to express moving from concept to practice. For example, die Realisierung eines Projekts means that the project is carried out and brought to completion; die Realisierung einer Idee refers to turning an idea into a tangible outcome.

In economics and accounting, Realisierung describes the moment when value is converted into cash or a claim. Realisierte Gewinne are profits realized from the sale of assets; nicht realisierte Gewinne or Wertsteigerungen refer to increases in value that have not yet been realized in cash. The concept distinguishes realized gains from changes in value that have not yet produced cash flow.

In philosophy and linguistics, Realisierung denotes the instantiation of a general property, disposition, or function in a concrete instance. It explains how abstract qualities are realized in physical systems or behaviors.

In engineering and software development, Realisierung refers to the implementation of a design or specification into a concrete system or product, including development, fabrication, or integration work.

Spelling variants: Realisation is an alternative spelling found in some texts, but Realisierung is the standard form in modern German.