liquidation - Definitions from Dictionary.com

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Dictionary.com Unabridged (v 1.1) - Cite This Source - Share This

liq·ui·da·tion

Audio Help [lik-wi-dey-shuh

n] Pronunciation Key

–noun

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.

[Origin: 1565–75; liquidate + -ion

]

Dictionary.com Unabridged (v 1.1)
Based on the Random House Unabridged Dictionary, © Random House, Inc. 2006.

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Encyclopædia Britannica, Inc.
liquidation

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American Heritage Dictionary - Cite This Source - Share This

liq·ui·date Audio Help   (lĭk'wĭ-dāt') Pronunciation Key
v.   liq·ui·dat·ed, liq·ui·dat·ing, liq·ui·dates

v.   tr.

1. To pay off (a debt, a claim, or an obligation); settle.
2. To settle the affairs of (a business firm, for example) by determining the liabilities and applying the assets to their discharge.
To convert (assets) into cash.
To put an end to; abolish.
To put to death; kill.

v. intr.

To settle a debt, a claim, or an obligation.
To settle the affairs of a business or an estate by disposing of its assets and liabilities. See Synonyms at eliminate.

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

liq'ui·da'tion n., liq'ui·da'tor n.

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The American Heritage® Dictionary of the English Language, Fourth Edition
Copyright © 2006 by Houghton Mifflin Company.
Published by Houghton Mifflin Company. All rights reserved.

WordNet - Cite This Source - Share This

liquidation
noun
1.	termination of a business operation by using its assets to discharge its liabilities
2.	the act of exterminating [syn: extermination]
3.	the murder of a competitor [syn: elimination]

American Heritage New Dictionary of Cultural Literacy, Third Edition - Cite This Source - Share This
liquidation

The conversion of the assets of a firm into cash, often just before the firm goes out of business.

[Chapter:] Business and Economics

Webster's Revised Unabridged Dictionary - Cite This Source - Share This

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.

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.

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