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realizability

   Also found in: Dictionary/thesaurus, Legal, Wikipedia 0.02 sec.
realizability [‚rē·ə‚līz·ə′bil·əd·ē]
(control systems)
Property of a transfer function that can be realized by a network that has only resistances, capacitances, inductances, and ideal transformers.


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FASB's contemplated direction on this project has been described by some as leading to a major change in financial reporting, by moving from a focus on completion of the earnings process and realizability (with certain resulting deferred items being maintained on the balance sheet) to a model focused on valuing the balance sheet effects of a transaction first, with resulting revenue (expense) falling out of that.
These measures were on the whole set out in detail in an article, "Assessing Realizability of State Arms Program".
Liberal toleration, founded either on agnosticism about higher goods or on pessimism concerning their realizability, seems to be contemporary humanism's highest ideal.
 
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