Term: pooling of interest: an accounting method used in the merging of companies; the balance sheets are added together item by item; this method is tax-free
Candidate hypernym: accounting: a bookkeeper's chronological list of related debits and credits of a business; forms part of a ledger of accounts → 1
Candidate hypernym: genus agave: type genus of the Agavaceae; in some classifications considered a genus of Amaryllidaceae → 0
Candidate hypernym: psychosexual development: (psychoanalysis) the process during which personality and sexual behavior mature through a series of stages: first oral stage and then anal stage and then phallic stage and then latency stage and finally genital stage → 0
Candidate hypernym: bed linen: linen or cotton articles for a bed (as sheets and pillowcases) → 0
Candidate hypernym: section: a self-contained part of a larger composition (written or musical) → 0
Candidate hypernym: old world monkey: of Africa or Arabia or Asia; having nonprehensile tails and nostrils close together → 0
Candidate hypernym: pyrogen: any substance characterized by its great flammability → 0
Candidate hypernym: viscounty: the domain controlled by a viscount or viscountess → 0
Candidate hypernym: subway fare: the fare charged for riding a subway train → 0
Candidate hypernym: confederate army: the southern army during the American Civil War → 0
Candidate hypernym: star: a plane figure with 5 or more points; often used as an emblem → 0