The following are not considered or included in a company`s liquidation value, except;a.Copyrightb.Buildingc.Goodwilld.Patent

The liquidation value of a company is the total worth of the company's physical assets when it goes out of business or if it were to go out of business. These assets include items that can be sold or liquidated to pay off debts.

Here's a step-by-step breakdown of the options:

a. Copyright: This is an intellectual property right, not a physical asset. It is not typically included in a company's liquidation value.

b. Building: This is a physical asset. If the company owns the building where it operates, this would be included in the liquidation value.

c. Goodwill: This is an intangible asset that represents a business's reputation and customer relationships. It is not included in the liquidation value.

d. Patent: This is another form of intellectual property, not a physical asset. It is not typically included in the liquidation value.

So, the correct answer is b. Building.