The Accounting term used to describe a partnership firm that stops operation and disposes its assets is

Explanation

Dissolution is the complete termination of a partnership. The business stops, assets are sold, debts are paid, and remaining money goes to partners. It’s the end of the partnership.

Realization is the process of selling assets during dissolution. Revaluation adjusts asset values while the business continues. Amortization spreads costs over time. These don’t describe ending the partnership.

Key word: Dissolution = dissolving (ending) the partnership permanently.