USA Closing a company: Provisions and consequences

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Hello everbody,

If a company in the United States (US GAAP) will be closed:

1. What kind of provisions have to be made if a company will be closed completely?
2. What kind of provisions can be made voluntary?
3. Are there any other legal or accounting related consequences which have to be aware of?

Many thanks to your answers.
Peter Mueller
 

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