database design – What type of normalization is it if I “flip” columns to rows

Suppose I have this:

 ID    A_Type    B_Type    C_Type
 ----  --------  --------  --------
 1     Y         N         N
 2     N         Y         Y

And I “flip” those columns into this:

 ID    Type    Value
 ----  ------  -------
 1     A       Y
 1     B       N
 1     C       N
 2     A       N
 2     B       Y
 2     C       Y

I know this is fine to do. I know it means I don’t have to change the target table in the second design if I have a new type, where I would have to in the first design. That is, I get the pros and cons and such.

But I’m interested in the theory. What is the normal form of the first table, and what is the normal form of the second table?

Most things about normalization give you a normal form, then show an example. I’m trying to go the other direction. We do this pattern all the time, so given this example, what is the normal form? Both before and after.