For sundry reasons, including economic, legal or tax laws, activities are operated in separate units (usually called funds) and not brought together or consolidated for the jurisdiction as a whole. However, if all these activities are summed or aggregated in the financial report (of course eliminating any double counting) then the report is said to be consolidated. In business, consolidated reports are the practice and there are specific accounting rules for consolidation. Governments, even though one unit may be accountable for many subunits or subentities, do not report on a consolidated basis. Thus, no one set of numbers exits for the entire unit or jurisdiction, although consideration is being given to a consolidated or entity-wide report for the entire jurisdiction.
the amalgamation of land parcels into units of a different size, shape and location. In some jurisdictions, it refers to the planning and redistribution of land into units of more economic and rational size, shape and location.