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Indicate the reorganization type (e.g., Type A, Type B, etc.). Assume all common stock is...

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Accounting

Indicate the reorganization type (e.g., Type A, Type B, etc.). Assume all common stock is voting and why:

Scale Corporation transfers the assets of its two operating divisions to Major and Minor Corporations in exchange for all of each corporations single class of stock. Scale then distributes the Major and Minor stock pursuant to the liquidation of Scale.

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