In February 2015, AmerisourceBergen Corporation (ABC) completed its acquisition of MWI Veterinary Supply, Inc. (MWIV). Following the completion of its successful tender offer to purchase all outstanding shares of MWI common stock for $190.00 per share in cash, without interest and less any applicable withholding taxes, AmerisourceBergen Corporation acquired all remaining MWI shares through a merger pursuant to Section 251(h) of the General Corporation Law of the State of Delaware.
This transaction should be entered as a sale of all shares of MWI Veterinary Supply, Inc. (MWIV), for the cash amount received by the club.