In philosophy of science, idealization is the process by which scientific models assume facts about the phenomenon being modeled that are strictly false but make models easier to understand or solve. That is, it is determined whether the phenomenon approximates an "ideal case," then the model is applied to make a prediction based on that ideal case.
If an approximation is accurate, the model will have high predictive power; for example, it is not usually necessary to account for air resistance when determining the acceleration of a falling bowling ball, and doing so would be more complicated. In this case, air resistance is idealized to be zero. Although this is not strictly true, it is a good approximation because its effect is negligible compared to that of gravity.
Idealizations may allow predictions to be made when none otherwise could be. For example, the approximation of air resistance as zero was the only option before the formulation of Stokes' law allowed the calculation of drag forces. Many debates surrounding the usefulness of a particular model are about the appropriateness of different idealizations.