FindLaw Legal Dictionary
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1 : an often court-ordered presentment or examination of accounts [a complete would be necessary to determine the nature of the expenditures "Case & Comment"]
2 : the settlement by judicial action of the assets of a partnership (as upon dissolution)
Source: Merriam-Webster's Dictionary of Law ©1996. Merriam-Webster, Incorporated. Published under license with Merriam-Webster, Incorporated.