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The act of exchange of an asset of lesser liquidity with a more liquid one, such as cash. / The selling of the assets of a business as part of the process of dissolving the business.

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liquidation

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liquidation

/ˌlɪkwəˈdeɪʃən/

noun

The act of exchange of an asset of lesser liquidity with a more liquid one, such as cash. / The selling of the assets of a business as part of the process of dissolving the business.