To consolidate (consolidation) is to combine assets, liabilities, and other financial items of two or more entities into one.

Merriam-Webster Online Dictionary
consolidation (noun)
1.
the act or process of the state of being - consolidating consolidated
2.
the process of uniting the quality or state of being united , specifically the unification of two or more corporations by dissolution of existing ones and creation of a single new corporation
3.
pathological alteration of lung tissue from an aerated condition to one of solid - consistency
Merriam-Webster Online Thesaurus
consolidation (noun)
the act or an instance of joining two or more things into one
SYNONYMS:
combination, combining, connecting, connection, consolidation, coupling, junction, linking, merger, merging, unification
RELATED WORDS:
agglomeration, amalgamation, blend, coalescence, commingling, compounding, fusion, intermingling, intermixture, mingling, mix, mixture, synthesis; reunification, reunion
NEAR ANTONYMS:
detachment, divorcement, separation, severance
breakup, disconnection, dissolution, disunion, division, parting, partition, schism, scission, split
consolidation
Synonyms:
Combine
Categories: Accounting
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