Definition

The quadratic variation of a process $(Z_t)$ is

$$ \langle Z\rangle_t

\lim_{N\to\infty}\sum_{i=0}^{N-1}(Z_{t_{i+1}}-Z_{t_i})^2. $$

Brownian motion case

For Brownian motion,

$$ \langle B\rangle_t=t. $$

In differential form,

$$ d\langle B\rangle_t=dt. $$

Why it matters

This identity explains why the second-order term in Ito formula turns into a $dt$ term instead of vanishing.