Closing Corporations

I'm thinking of shuffling some things around, and potentially closing a lot of my corporations in one of my enterprises.

Per the documentation, Any cash (including debt) is moved over to the enterprise/country that controls it.

Can anyone speak to what happens to the left over materials inside the corp? Does that go anywhere or is it lost to the void?

Thanks

Lost

You can better sell the materials to your enterprise ahead of time.
The command is in the trade menu.