pooling


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Related to pooling: polling, spooling, Car pooling

pool 1

 (po͞ol)
n.
1. A small body of still water.
2. An accumulation of standing liquid; a puddle: a pool of blood.
3. A deep or still place in a stream.
4. A swimming pool.
5. An underground accumulation of petroleum or gas in porous sedimentary rock.
intr.v. pooled, pool·ing, pools
1. To form pools or a pool: The receding tide pooled in hollows along the shore.
2. To accumulate in a body part: preventing blood from pooling in the limbs.

[Middle English, from Old English pōl.]

pool 2

 (po͞ol)
n.
1.
a. A game of chance, resembling a lottery, in which the contestants put staked money into a common fund that is later paid to the winner.
b. A fund containing all the money bet in a game of chance or on the outcome of an event.
2. A supply, as of vehicles or workers, available for use by a group.
3. A group of journalists who cover an event and then by agreement share their reports with participating news media: the White House press pool.
4.
a. A mutual fund established by a group of stockholders for speculating in or manipulating prices of securities.
b. The persons or parties participating in such a fund.
5. A grouping of assets, such as mortgages, that serves as a basis for the issuing of securities.
6. An agreement between competing business concerns to establish controls over production, market, and prices for common profit.
7. Any of several games played on a six-pocket billiards table usually with 15 object balls and a cue ball. Also called pocket billiards.
v. pooled, pool·ing, pools
v.tr.
To put into a pool, as for common use: Let's pool our resources to finish the project quickly.
v.intr.
To join or form a pool.

[French poule, hen, stakes, booty, from Old French, hen, young chicken, from Latin pullus, young of an animal; see pau- in Indo-European roots.]

pool′er n.
Translations

pooling

n acumulación f, estancamiento
References in periodicals archive ?
In Technical Advice Memorandum (TAM) 200603027, the JRS concluded the scope of a LIFO election is "linked" to a taxpayer's LIFO pooling method; thus, the taxpayer's LIFO election must extend to all items that fall within the LIFO pools.
FASB is now debating whether to eliminate pooling as a method of accounting for mergers and acquisitions.
This item discusses the IRS's views on inventory issues, including purchased and produced goods pooling under the LIFO inventory price-index computation (IPIC) method, maintaining required inventory records and reporting trade discounts and allowances.
In addition, of all the major industrialized countries, only Great Britain allows anything resembling pooling, and its rule makers are modifying the rules to prevent most poolings.