liquidation

Noun

WordNet 3.0

Noun (3)

  1. termination of a business operation by using its assets to discharge its liabilitiesSynonyms: settlement
  2. the act of exterminatingSynonyms: extermination
  3. the murder of a competitorSynonyms: elimination
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Webster's Dictionary (GCIDE)

Liquidation \Liq`ui*da"tion\ (l[i^]k`w[i^]*d[=a]"sh[u^]n), n. [Cf. F. liquidation.] The act or process of liquidating; the state of being liquidated. [1913 Webster]

To go into liquidation (Law), to turn over to a trustee one's assets and accounts, in order that the several amounts of one's indebtedness may be authoritatively ascertained, and that the assets may be applied toward their discharge. [1913 Webster]

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