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Dictionary

liq•ui•da•tion

Pronunciation: (lik"wi-dā'shun), [key]
—n.
1. the process of realizing upon assets and of discharging liabilities in concluding the affairs of a business, estate, etc.
2. the process of converting securities or commodities into cash.
3. the state of being liquidated: an estate in liquidation.

Random House Unabridged Dictionary, Copyright © 1997, by Random House, Inc., on Infoplease.

liquidate

liquidator

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