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When a company faces bankruptcy, its account receivables are easier to liquidate, while property, Plant, and Equipment (PP&E) are more difficult. How to liquidate PP&E

When a company faces bankruptcy, its account receivables are easier to liquidate, while property, Plant, and Equipment (PP&E) are more difficult. How to liquidate PP&E and sell it? What is the mitigation method of liquidating PP&E?

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