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InvestHub.com's
Finance Dictionary and Glossary of Investment Terms

Chapter 7  

Definition 1.

A bankruptcy proceeding where a company stops all operations and goes completely out of business. A trustee is appointed to liquidate (sell) the company's assets, and the money is used to pay off debt.
 

Definition 2.

The part of the U.S. Bankruptcy Code describing the liquidation of a company after bankruptcy.
 
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