The year of liquidation is the calendar year in which a company ceases to exist as an active functioning entity. It does not refer to any other change in a company's status, such as a merger or renaming, when the company continues to exist in another form.

The year concerns the end of the company as an active functioning entity. It does not by itself identify when a particular office closed or a particular building project ended.

A merger or new name can accompany continued existence in another form. That continuation is distinct from the cessation described by this date.