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[lik-wi-dey-shuh n] /ˌlɪk wɪˈdeɪ ʃən/

the process of realizing upon assets and of discharging liabilities in concluding the affairs of a business, estate, etc.
the process of converting securities or commodities into cash.
the state of being :
an estate in liquidation.

destruction; elimination

1570s, noun of action from Late Latin liquidare (see liquidate); originally as a legal term in reference to assets; of inconvenient groups of persons, 1925 in communist writings.

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


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