closing

Closing is the act of bringing something to an end or sealing its boundary. The term is used across many contexts to denote completion or termination, as well as the physical act of closing an opening or gap. In everyday language, closing can refer to finishing a conversation, ending an event, or drawing a curtain to obscure a stage.

In commerce and business, closing commonly refers to finalizing a transaction or deal. A sales close is the moment when the buyer agrees to terms and a contract is executed. Closing also refers to closing the books at the end of an accounting period, and to closing a business or project, meaning to wind down operations.

In finance and investing, the closing price is the last price at which a security trades during a regular trading session. Closing entries are the journal entries used at the end of an accounting period to prepare temporary accounts for the next period.

In law and government, closing statements or closing arguments are the final summations by attorneys before a verdict. In computing and technology, closing a program or window is the act of terminating its operation.

In mathematics, closure or closing of a set refers to the smallest closed set that contains the given set, or more generally the closure operation in topology. The term is used in other disciplines to describe finalization, termination, or sealing across physical and abstract contexts.