6 In a realization account loss arises it ed out of auto Assets are realized at more than the book value and/or liabilities are settled at less than book value Assets are realized at less than the book value and/or liabilities are settled at less than book value, Assets are realized at less than the book value and/or liabilities are settled at more than book value Assets are realized at more than the book value and/or abilities are settled at more than book value, eston 7