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Closure of company codes in SAP

Dear SAP gurus,

We are going to close 2 active company's ie. 2 active company codes in SAP, which has MM, SD, PP, AA, PM, Copa and material ledger activated.

What are the steps for closure of a company code in SAP. Do material ledger need to be deactivated for these 2 company codes or just leave it as it is. The final closure will happen mostly after 4 months.

Any specific procedure to be followed in SAP. Please guide. Also if year end closing required for these 2 company codes including depreciation run.



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