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liquidation

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noun [countable/uncountable] business British English pronunciation: liquidation /ˌlɪkwɪˈdeɪʃ(ə)n/ 
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singularliquidation
pluralliquidations
  1. 1
    a situation in which a business closes and sells everything it owns in order to pay money that it owes
    go into liquidation:

    The toy manufacturer has gone into liquidation.

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