Computer code written to execute on a multi-threaded computing environment is transformed into code designed to execute on a single-threaded computing environment and simulate concurrent executing threads. Optimization techniques during the transformation process are utilized to identify local variables for scalar expansion. A first set of local variables is defined that includes those local variables in the code identified as “Downward exposed Defined” (DD). A second set of local variables is defined that includes those local variables in the code identified as “Upward exposed Use” (UU). The intersection of the first set and the second set identifies local variables for scalar expansion.