Abstract: Processes, a pallet (10) and a pallet system are provided for the handling of goods. The pallet (10) includes a main body (12) defining a load deck (16) and feet (18) and the main body (12) is suitable to be used as a pallet for applications such as light duty, one-way transport of goods. The pallet (10) further includes a bottom accessory (14) that can be attached to the feet (18) of the main body (12) to form beams (44,46) extending between the feet (18) to convert the main body (12) into pallet (10) that is suitable for use in heavy duty applications such as in pallet pools. The main body (12) and bottom accessory (14) are each configured to allow them to be nested, when not attached to each other. The processes of the invention include using the main body (12) to transport goods from manufacturers and then attaching the bottom accessory (14) to the main body (12) to form a pallet (10) for use in a pallet pool.