As an entrepreneur, you need to have a plan in case you have to close your business. Perhaps your business can’t pay its debts, or maybe you want to retire. Regardless of what happens, you should be aware of one of your options for closing your business: small business liquidation. What is liquidation?

What is liquidation?

清算是出售企业资产以生产足够现金以偿还债权人的过程。它以业务结束结束。如果公司无法维持生计，清算是支付债权人并关闭业务的一种选择。

清算只是一个business exit strategyoption. An exit strategy is how you plan on selling your investment in your business. Other exit strategies you might consider before liquidation are mergers, acquisitions, and Initial Public Offerings.

为什么要清算？

这re might be a few reasons you decide to liquidate your business. If you have too many debts to pay and not enough money, you might need to liquidate your business.

如果您不想再成为小型企业主，则清算是一种选择。也许您只想尝试其他事情。

Types of assets

企业可以清算有许多类型的资产：

• 设备（例如，计算机，叉车，复制机）
• Furniture (e.g., couches, desks, chairs)
• 库存（例如，原材料，正在进行的工作和成品）

这小型企业管理（SBA）建议如果您只需支付更多款项，就可以购买租赁。支付100美元购买您的租赁并以1,000美元的价格将其出售给他人是一个明智的业务决定。并且，向慈善机构捐赠过时的设备，家具和库存将为您赢得small business tax deductions。

资产支付谁？

当企业进行清算时，您会清算资产以还清债务。这意味着企业的资产被出售并变成现金来支付高优先债权人。

以下是一些高优先权债权人，要求您的企业清算资产索赔，从最高优先级到最低优先级。

有担保债权人

担保债权人是有抵押品的贷方，这是承诺还款的保证金。抵押品不同于清算资产。出售抵押品后，有担保债权人使用已出售资产的现金来支付其余贷款。

One example of a secured creditor is the bank or financial institution that loaned the business money to purchase an item.

无抵押债权人

无抵押债权人没有收到抵押品。这些类型的债权人包括信用卡公司，政府和员工。

如果您欠政府任何税款，它将对您的清算资产索赔。同样，如果您欠员工的工资，他们对资产有索赔。

股东

小型企业不太可能涉及股东。但是，如果有股东，他们也有权获得最后的清算资产。

If there are assets left, investors in preferred stock receive money followed by holders of common stock.

Business owner

支付所有债权人后剩余的钱属于企业主。在大多数情况下，付款后没有剩余的钱。

How to liquidate a business

清算业务时，您不仅会出售笔记本电脑并将其称为一天。以下是清算业务以帮助该过程顺利进行的一些步骤。

1.与您的会计师和律师交谈

Before you can liquidate your business, you must first talk with your business’s lawyer and accountant. And, you need to tell your creditors beforehand that you will be pursuing liquidation.

您的律师和会计师可以帮助推荐如何出售您的资产，他们将帮助您完成整个过程。

2.准备您的资产

Make sure you have an accurate count of your inventory. Then, you want to make the items look appealing so that you can sell them.

当您打算出售汽车时，您会看起来最好，因此您可以获得最大的钱。同样，请确保您的所有资产看起来都可以提供。为您计划出售的任何设备提供保修和记录。

3. Work with an appraiser

Set the prices of the items you will be selling by working with a qualified appraiser. Keep in mind that the liquidation value of your assets will give you at least 20% less than retail value.

处理评估师将帮助你评估the end sale amount. Make sure to deduct costs of the sale when figuring out your net sale income.

4. Determine the type of sale

You have a few different options when it comes to selling your assets. You might choose to have one of the following:

• 谈判销售。买家包括您的竞争对手，客户，供应商和房东。这些类型的销售不是很普遍，但是当公司需要立即财务帮助时，这很有用。
• 寄售销售。This type of sale might be an option if time is not a factor in your liquidation sale. Turn your assets over to a local dealer who sells them and pays you after the sale.
• 互联网销售。如果您了解与在线销售相关的规则和合法性，那么互联网销售可能是您的一个不错选择。这种销售非常受欢迎。
• Sealed bid sales.如果机密性很重要，则在清算业务时可能需要进行密封的出价。投标以密封信封提交，所有投标都在同一时间和地点打开。
• Retail sales/going-out-of-business sales.If your business specializes in consumer items, you might consider a retail sale. This is when you have a big sale at your business to attract customers and sell as much of your products as possible.
• Public auctions.为您的业务资产进行公开拍卖可能会迅速出售。聘请拍卖师以确保拍卖正确完成。

Liquidation and bankruptcy

If you want to get rid of your business, you can choose to declare bankruptcy. A business can liquidate with or without declaringsmall business bankruptcy。如果您是独资所有人，或者您拥有合伙企业或公司的所有权，则可以申请第7章破产。根据第7章破产，在清算过程后，小企业主的债务将被原谅。

同样，您无需宣布破产即可清算您的业务资产。咨询您的律师以获取信息。

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本文从其原始发布日期09/26/2012更新。

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