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Related to pooling: polling, spooling, Car pooling

Pool

(pūl),
Eugene H., U.S. surgeon, 1874-1949. See: Pool phenomenon, Pool-Schlesinger sign.

pool

(pūl),
1. A collection of blood or other fluid in any region of the body; pool of blood results from dilation and retardation of the circulation in the capillaries and veins of the region.
2. A combination of resources.
[A.S. pōl]

pool

(pldbomacl)
1. a common reservoir on which to draw; a supply available to be used by a group.
2. to create such a reservoir or supply, as the mixing of plasma from several donors.
3. an accumulation, as of blood in a part of the body due to retardation of the venous circulation.

pool

Medtalk The totality of a substance, material or resource in a 'universe'–eg, metabolic pool, donor pool, gene pool. See Gene pool, High-risk pool, Reinsurance pool, Risk pool, Storage pool, Whirlpool, Zero work pool.

pool

(pūl)
1. A collection of blood or other fluid in any region of the body; pooling of blood results from dilation and retardation of the circulation in the capillaries and veins of the part.
2. A combination of resources.
[A.S. pōl]

pool

(pūl)
Collection of blood or other fluid in any body region; blood pooling results from dilation and retardation of circulation in capillaries and veins of the region.
[A.S. pōl]
References in periodicals archive ?
In many instances, they also forgo valuable share repurchase plans so they can report the cosmetically higher net income that results from pooling accounting treatment.
There are several reasons why CPAs and financial managers should carefully consider whether rushing to complete a pooling before FASB pulls the plug on this option is in the best interests of their companies' shareholders.
If a company completes a pooling of interests, it must rescind existing stock repurchase plans and forgo stock repurchases for up to two years.
As the possible December 31, 2000, deadline draws nearer, companies may inappropriately rush to consummate a pooling.
The pooling method provides investors with less--and less-relevant--information.
The pooling method disregards the values exchanged in a business combination.
In the recent Time-Warner merger, which started out as the largest-ever pooling at $9 billion but ended up being accounted for as a $14 billion purchase, $11 billion--80% of the purchase price--was for non-tax-deductible goodwill.
Two recent research studies, one published in the January 1990 Accounting Review and the other in the fall 1988 Journal of Accounting and Public Policy, found that on the average, acquiring entities pay a larger premium over book value in pooling method mergers than in puchase method mergers.
There has never been a worldwide movement to embrace the pooling method; on the contrary, as evidenced by exposure drafts from the United Kingdom and the IASC, the impetus is to virtually eliminate it.
Savoie, the chief staff officer of the AICPA in 1969, said the AICPA would propose abolishing the pooling method.
Most mergers that meet the pooling rules are not poolings in substance.
The FASB must also make good on the APB's 22-year-old first impression and critically reevaluate the appropriateness of pooling of interests accounting in the United States.