pooling
noun[UorC]
uk/ˈpuːlɪŋ/ustheactofsharingorcombiningtwo or more things:
thepooling ofresources
pooling of interests
ACCOUNTING
amethodofaccountingused when twocompaniesmerge(=jointogether), in whichtheirassets,debts, etc. arecombined:
Under the pooling ofinterestsmethod, abusinesscombinationisregardedas theunitingof theownershipinterestsof twocompanies, not as theacquisitionof onecompanyby another.