liquidation

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liq·ui·date

 (lĭk′wĭ-dāt′)
v. liq·ui·dat·ed, liq·ui·dat·ing, liq·ui·dates
v.tr.
1.
a. To pay off (a debt, claim, or obligation); settle.
b. To settle the affairs of (a business firm, for example) by determining the liabilities and applying the assets to their discharge.
2. To convert (assets) into cash.
3. To eliminate, especially by killing.
v.intr.
1. To settle a debt, claim, or obligation.
2. To settle the affairs of a business or estate by disposing of its assets and liabilities.

[Late Latin liquidāre, liquidāt-, to melt, from Latin liquidus, liquid; see liquid.]

liq′ui·da′tion n.
liq′ui·da′tor n.

liquidation

(ˌlɪkwɪˈdeɪʃən)
n
1. (Commerce)
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)
2. destruction; elimination

liq•ui•da•tion

(ˌlɪk wɪˈdeɪ ʃən)

n.
1. the process of liquidating.
2. the state of being liquidated.

liquidation

The dissolution of a company such that its assets are made liquid (converted into cash) in order to pay any debts and the remainder is distributed among the companies shareholders.
ThesaurusAntonymsRelated WordsSynonymsLegend:
Noun1.liquidation - termination of a business operation by using its assets to discharge its liabilitiesliquidation - termination of a business operation by using its assets to discharge its liabilities
ending, termination, conclusion - the act of ending something; "the termination of the agreement"
viaticus settlement, viatical settlement - sale of an insurance policy by a terminally ill policy holder
2.liquidation - the act of exterminating
destruction, devastation - the termination of something by causing so much damage to it that it cannot be repaired or no longer exists
3.liquidation - the murder of a competitor
murder, slaying, execution - unlawful premeditated killing of a human being by a human being

liquidation

noun
Translations
تَصْفِيَة الحِساب، تَخَلُّص من
likvidace
likvidering
felszámoláslikvidálás
slit, lok; skiptameîferî òrotabús
likvidácia

liquidation

[ˌlɪkwɪˈdeɪʃən] Nliquidación f
to go into liquidationentrar en liquidación

liquidation

[ˌlɪkwɪˈdeɪʃən] n [company] → liquidation f
to go into liquidation → déposer son bilan

liquidation

n
(Comm) → Liquidation f, → Liquidierung f; (of company)Auflösung f, → Liquidation f; (of debts)Tilgung f; to go into liquidationin Liquidation gehen
(of enemy etc)Liquidierung f

liquidation

[ˌlɪkwɪˈdeɪʃn] nliquidazione f
to go into liquidation (Fin) → andare in liquidazione

liquid

(ˈlikwid) adjective
able to flow; not solid, but not a gas. liquid nitrogen; The ice-cream has become liquid.
noun
a substance which flows, like water. a clear liquid.
liquefy (ˈlikwifai) verb
to make or become liquid. The butter had liquefied in the heat.
ˈliquidate (-deit) verb
1. to close, and finish the affairs of (a business etc that has no money to continue).
2. to get rid of.
ˌliquiˈdation noun
ˈliquidator noun
ˈliquidize, ˈliquidise verb
to make (food etc) into a liquid or semi-liquid substance by grinding it up in a liquidizer.
ˈliquidizer, ˈliquidiser noun
an electrical device used in cookery to grind up food.
References in classic literature ?
But the poor man became involved in one of the liquidations of the house of Nucingen, and died of grief, leaving nothing behind him but a dozen fine pictures which adorned his daughter's salon, and a few old-fashioned pieces of furniture, which she put in the garret.
We were seized for the debts occasioned by their illness and their funerals, and placed among the attractions of a cheap museum in Berlin to earn the liquidation money.
Halfacre went into liquidation, as it is called, and compromised with his creditors, reserving to himself a pretty little capital of some eighty or a hundred thousand dollars, by means of judicious payments to confidential creditors, his wife and daughter saw all THEY most prized taken away, and the town was filled with the magnitude of their sacrifices, and with the handsome manner in which both submitted to make them.
He meant to have the company go into liquidation, and then buy it for a very small amount.
The immediate pressure of this inequality was not in this case, as in that of the contributions of money, alleviated by the hope of a final liquidation.
I have an impression that they were to be contributed eventually towards the liquidation of the National Debt, but I know I had no hope of any personal participation in the treasure.
d'Artagnan dying in this enterprise, liquidation will be considered made, and the Sieur Planchet will give quittance from that moment to the shade of Messire d'Artagnan for the twenty thousand livres paid by him into the hands of the said company.
We struggled out to the open air and the bright sunshine, and for the space of thirty minutes received ragged Arabs by couples, dozens and platoons, and paid them bucksheesh for services they swore and proved by each other that they had rendered, but which we had not been aware of before--and as each party was paid, they dropped into the rear of the procession and in due time arrived again with a newly-invented delinquent list for liquidation.
Under the temporary pressure of pecuniary liabilities, contracted with a view to their immediate liquidation, but remaining unliquidated through a combination of circumstances, I have been under the necessity of assuming a garb from which my natural instincts recoil - I allude to spectacles - and possessing myself of a cognomen, to which I can establish no legitimate pretensions.
The dramatic increase in the past few years of limited liability companies (LLCs) treated as partnerships as the entity of choice has lead to an increase in liquidations of member interests.
In addition, during the early 1980s, partial liquidations within the context of a consolidated return avoided the recapture rules of old section 334(b)(2) of the Internal Revenue Code, without jeopardizing a step-up in asset basis from a recent stock purchase.
The proclivity of corporations to restructure, together with what is likely to be a reduction in tax rates for capital gain, suggests partial liquidations may regain popularity.