B is corrent because SFAC 6 states that recognition is the process of formally recording or incorporating an item into the financial statements of an entity.
A is incorrect because matching refers to the simultaneous recognition of revenues and expenses that are directly related to the same transaction or event.
C is incorrect because SFAC 6 indicates that the term "realized" identifies revenues or gains (losses) on assets actually disposed of or sold.
D is incorrect because allocation is the systematic assigning of a portion of a revenue or expense item to different accounting periods.
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