where the rubber meets the road

US /wɛr ðə ˈrʌbər miːts ðə roʊd/
UK /wɛr ðə ˈrʌbər miːts ðə roʊd/
"where the rubber meets the road" picture
1.

the point at which a theory or idea is put to a practical test; the crucial point of a situation

:
All the planning is done, now we're at where the rubber meets the road.
When it comes to actually implementing the changes, that's where the rubber meets the road.