noun
(now rare) The process or result of rationalizing, or expressing in rational terms.
A statement of one's motives, or of the causes of some event.
(economics) The reorganization of a company or organization in order to improve its efficiency through the reallocation of resources and changes in its workforce.
(psychiatry) The concealment of true motivation in some non-threatening way.
(mathematics) The simplification of an expression without changing its value.