Search Result for "pooling of interest":
Wordnet 3.0

NOUN (1)

1. an accounting method used in the merging of companies; the balance sheets are added together item by item; this method is tax-free; 



WordNet (r) 3.0 (2006):

pooling of interest
    n 1: an accounting method used in the merging of companies; the
         balance sheets are added together item by item; this method
         is tax-free