When an object is closed, the system audits the event. Depending on the object type other processing is performed:
| WindowStation | Windowstations are only closed and destroyed by the USER32 windowstation control thread when commanded to do so by the System Manager. |
| Desktop | The desktop's open count is decremented. If it drops to zero, the desktop and all windows, menus and DDE conversations contained in the desktop are destroyed. |
| Window | The window is destroyed and by doing this the window handle is rendered invalid. |
| Menu | The menu is destroyed and by doing this the menu handle is rendered invalid. |
| DDE Access | All conversations are terminated and the access handle is rendered invalid. |
| DDE Conversation | The conversation is terminated and the conversation handle is rendered invalid. |
If the object is destroyed as a result of its being closed, the object's SD is dereferenced and retention checks are performed.