Closing may refer to: Business and law Closing (law), a closing argument, a summation Closing (real estate), the final step in executing a real estate transaction Closing (sales), the process of making a sale Closing a business, the process by which an organization ceases operations Computing Closing (morphology), in image processing Finalize (optical discs), the optional last step in the authoring process CLOSING, a TCP connection state Other uses Closing a letter or e-mail (see valediction) "Closing", a song by Enter Shikari from the album Take to the Skies See also Closing argument Closing Bell, CNBC television programs Closing credits Closing statement (disambiguation) Closing time (disambiguation) Close (disambiguation) Closed (disambiguation) Closure (disambiguation) Conclusion (disambiguation)