The simulation of the software and/or hardware upon which other software runs. 

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See the following for more information: 
NIST SP 800-125 .
NIST SP 800-190 (NIST SP 800-125).
The use of an abstraction layer to simulate computing hardware so that multiple operating systems can run on a single computer. 

See NIST SP 800-44 Version 2 for more information. 

A methodology for emulation or abstraction of hardware resources that enables complete execution stacks including software applications to run on it. 

See NIST SP 800-125A for more information. 

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