liquidation

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liquidation

Business
a. the process of terminating the affairs of a business firm, etc., by realizing its assets to discharge its liabilities
b. the state of a business firm, etc., having its affairs so terminated (esp in the phrase to go into liquidation)
References in periodicals archive ?
For all volume portfolios, the returns for high liquidates are negative for the first week.
With a long-term strategy to provide eBay liquidation services to Fortune 1000 enterprises, BizAuctions is a clear and lucrative solution for most any business to liquidate excess inventory on eBay.
To do this, he plans to liquidate SJ in the current year and have it distribute the depreciable assets to him as part of the liquidation.
Golf Trust currently expects that its first liquidating distribution to common stockholders will be paid shortly after Golf Trust liquidates its final asset, which will likely be at least 12 months and possibly 24 months or more from today.
When HexMyst liquidates in 2005, the distribution rule applies.
In general, an acquisitive D reorganization is a transfer of the assets of one corporation (a target) to another (an acquirer) in exchange for the latter's stock; thereafter, the target liquidates and distributes the acquirer's stock received in the exchange to its shareholders.