Is the cash treated as a capital contribution? What are the accounting treatment postings please?
You'll have to help by giving a bit more information.
In particular, did Liveco own Dissolvedco - or are there other companies?
So, the company that was dissolved was a (wholly owned?) subsidiary of the continuing company?
The investing company has received the proceeds of the liquidation. Is that right?
You ask whether those proceeds should be treated as capital introduced by the now defunct subsidiary, or in some other way. Is that your question?