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Re:Sierra was captured, then killed, by an accounting fraud by Shivetya on Friday October 30, 2020 @02:24PM (#24945342)
If you want to read up on Cendant and the fraud that was this [0] is a good story on the subject. This covers CUC and HFS (Hospitality Franchise Services) and shows how that merge uncovered the dirty accounting at CUC

[0]https://www.econcrises.org/2016/11/29/cendant-corporation/

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