The liquidation (Latin "„liquidus "“, "„liquid "“) is used today regularly in connection with "„liquefaction "“by fortunes, thus for example when "“cash making"” the remainders of an enterprise by sales of the still existing plant and circulating capital. A liquidation is thus in the long run the procedure of dissolving: terminating enterprise, association or another mechanism.

If thus "„"“becomes liquidated, then the remainder ability is converted into "„liquid "“or "„liquid "“means (is usually called: in cash). Subsequently, the object is dissolved and no more not existent.

The remainder ability less the liquidation costs is called liquidation proceeds.

One calls a person, who is entrusted after the BGB with the liquidation of an association or a commercial company, liquidator.

Besides liquidation is used also as synonym to be paid by (e.g. a physician).

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