Institutions combine the assets of many endowment funds, restricted funds, and funds functioning as endowments into an investment pool. Once consolidated within an investment pool, it is not possible to associate investment assets with endowment funds. Consequently, a systematic allocation methodology is needed to value and track each endowment fund for legal, accounting, and reporting reasons. Learn from a panel of experts about unitization and dollarization methodologies, the pros and cons of each, and various applications using college and university examples.