In accounting, the term "realized" means that an asset has been converted into cash or another asset that can be readily converted into cash. Therefore, an asset that cannot be readily converted into cash or another asset that can be readily converted into cash is considered unrealizable. Out of the given options, "goodwill" cannot be realized because it represents the intangible value of a business, such as its reputation or customer base, and cannot be sold or easily converted into cash.