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 ?
The IPIC pooling method requires grouping LIFO inventory according to (1) the two-digit commodity codes in Table 6 of the Producer Price Index Detailed Report or (2) the general expenditure categories in Table 3 of the Consumer Price Index Detailed Report.
Once the physical pooling and connections are in place, the NAS server is used to recreate and implement the storage environment that existed when the business units were physically distributed.
19, 1976), the Financial Accounting Standards Board has issued Statements 141 and 142, doing away with pooling of interests.
The purchase method (popular worldwide) and pooling of interests method are the two methods used for recording business combinations.
FASB is now debating whether to eliminate pooling as a method of accounting for mergers and acquisitions.
Reinsurance: Index-based pooling provides a way for insurers with different geographic concentrations of risk to swap standardized catastrophe exposures.
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.
Pooling remains an endangered species, but its active life looks like it will e a bit longer.
In place of pooling, the FASB recommended mandatory use of the purchase method, which, unlike pooling, requires companies to account for goodwill when they report on acquisitions.
For some retailers and wholesalers, this pooling method may be one of the primary advantages of adopting the IPIC method.
FASB unanimously voted that day to eliminate pooling of interests as an acceptable method of accounting for business combinations.
He pointed out that Securities and Exchange Commission Chief Accountant Michael Sutton also is concerned about the current rules; Sutton told the Wall Street Journal that over 40% of his staff's time is spent figuring out which mergers qualify for pooling. Still, Crooch said any changes would be accompanied by a lot of debate because pooling is a popular method for merging entities.