POOLING OF INTEREST METHOD Definition

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POOLING OF INTEREST METHOD is an accounting method for reporting acquisitions accomplished through the use of equity. The combined assets of the merged entity are consolidated using book value, as opposed to the PURCHASE METHOD, which uses market value. The merging entities` financial results are combined as though the two entities have always been a single entity. See POOLING-OF-INTERESTS.

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REPRODUCTION COST LESS DEPRECIATION (RCLD) is a technique for valuing electric distribution assets.

X as the fifth letter of a Nasdaq stock symbol indicates that the listing is a mutual fund.

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