pool

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Related to pooling: polling, spooling, Car pooling

pool

noun alliance, amalgamation, bank, cartel, collaboration, collective, collectivism, combination, combination of funds, combine, common fund, common ownership, community of possession, confederacy, consolidation, consortium, cooperation, cosharing, federation, joint concern, joint ownership, joint possession, league, mutual ownership, partnership, syndicate, trust, unification, union
Associated concepts: insolvency pool, involuntary market pool, mortgage pool, stock pool

pool

verb affiliate with, ally, amalgamate, associate, band together, blend, collaborate, combine, confederate, conjoin, connect, consolidate, coordinate, enter into parttership with, federate, involve together, league, merge, mix, share, unify, unite
Associated concepts: pooling of assets
See also: act in concert, associate, combination, combine, concert, consolidation, consortium, contribution, cooperate, federalize, federation, fund, join, league, partnership, syndicate, trust, unite

POOL. A small lake of standing water.
     2. By the grant of a pool, it is said, both the land and water will pass. Co. Litt. 5. Vide Stagnum; Water. Undoubtedly the right to fish, and probably the right to use hydraulic works, will be acquired by such grant. 2 N. Hamps. Rep. 259; An on Wat. Courses, 47; Plowd. 161; Vaugh. 103; Bac. Ab. Grants, H 3; Com. Dig. Grant, E 5; 5 Cowen, 216; Cro. Jac. 150; 1 Lev. 44; Co. Litt. 5.

References in periodicals archive ?
In the TAM, the IRS concluded the taxpayer's use of the IPIC pooling method did not clearly reflect income, because the taxpayer employed a non-LIFO method for items that would be included in its IPIC pools had it used the LIFO method to account for those items.
In addition, it revoked the automatic method change that had given the taxpayer consent to use the IPIC pooling method for LIFO inventory.
Under the pooling method, the parent company obtains a controlling interest in the stock of the target company by exchanging shares of stock without making significant cash disbursements.
For many companies the absence of this earnings reduction is the appeal of pooling accounting.
The concept of separating purchased and produced goods for LIFO pooling purposes is based on differences in the costing configuration, which might distort income.
It seems to me that Caltrans should consider a compromise to more effectively utilize the diamond lane, particularly during periods of gridlock, that would alleviate the traffic problems without eliminating car pooling efforts entirely.
Absent also was the notion a true pooling could hardly occur without a continuity of management or complementary lines of business.