pooledpooled fundspoolingpooling of interestpooling of interestspopulationpopulation distributionpopulation meanpopulation occurrence ratepopulation ratiopopulation standard deviationport of deliveryport of dischargeport of registryportfolioportfolio of investmentsportfolio of projectsportfolio of securitiesportfolio theorypositionposition statementpositive accounting researchpositive approachpositive confirmationpositive correlationpositive theoriespost balance sheet eventspost dated checkpost statement eventspostemployment benefitspostive contribution marginpostulatespotential dilutionpotential future benefitspotential investorpotentially dilutive securitiespps samplingpracticabilitypractical capacitypragmatic approachpre operating costspre tax incomepreceding periodprecisionprecision adjustment factorprecision and reliabilityprecision intervalpredetermined overhead ratepredetermined ratepredictability