The term Pooling is the grouping together of assets, samples, equipment etc. for the purposes of maximising advantage to the users. The term is used in many disciplines.

Accounting

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Pooling-of-interests is a merger-accounting method that was taken out of the market in the United States by the Financial Accounting Standards Board on June 30 2001.

Biology

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Pooling refers to the collection of multiple samples to represent one sample of weighted value.

Equipment

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Pooling equipment used to maintain "ready for use" equipment whilest damaged or dirty equipment is repaired and cleaned. When a piece of equipment is no longer suitable for use it is removed from the pool, processed and replaced by an identical piece of equipment from the pool. After processing the now ready equipment is returned to the pool. Scrapping is the process of removing equipment beyong repair from the pool, which decreases the size of the pool. The size of the pool can be expanded by manufacturing new equipment.

Finance

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Pooling is the grouping together of assets. Debt instruments with similar characteristics, such as mortgages, can be pooled into a new security, for example:

• Asset-backed securities (ABS)
• Mortgage-backed securities (MBS)
• Collateralized debt obligations (CDO)
• Collateralized mortgage obligations (CMO)

See also

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• Intergovernmental Risk Pool
• Securitization
• Structured finance
• Collective investment schemes for pooling in relation to investment.