26984 words

pooling

2 definitions • 2 examples
1
the act of sharing or combining two or more things:

Examples:

the pooling of resources
2
a method of accounting used when two companies merge (= join together), in which their assets, debts, etc. are combined:

Examples:

Under the pooling of interests method, a business combination is regarded as the uniting of the ownership interests of two companies, not as the acquisition of one company by another.

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