If the disposal values are less than the value of the pool/short-life asset pool, you can claim the value remaining as a balancing allowance.

You do so by adding the expenditure for each car to a single asset pool and calculating the maximum allowance available for that expenditure.

The class A certificate holder, on behalf of the trust, engaged an asset manager to manage and liquidate the asset pool.

That expenditure is therefore added into a separate pool for each asset - known as a single asset pool.

A business may have several single asset pools.

Over the last 10 years, the study showed, stock funds with smaller asset pools have outpaced their larger competitors by eight-tenths of a percentage point annually.

Where the asset pool had been seriously depleted it may be that only by giving the premature distribution its full dollar value that justice can be given.

Even if the loss does not involve waste, the economic consequences of a significant reduction in the asset pool must be considered.

For repayment of the Government loans, there was a proposal to create an 'asset pool' at the bank, of a size greater than the loans.

The bidder would have issued bonds against this asset pool, with maturities set inline with the repayment.