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An accumulation unit is a measurement of the value of contributions made to a variable annuity account during the accumulation period of the contract and it documents a contributor's share of participation in that account. The term is also used to measure shares of funds within a unit trust. In the case of a unit trust, an accumulation unit is a kind of investment structure where the trust’s income can either be reinvested or issued to the investors in the trust, instead of being paid out as cash to the investor. This can be reinvested back into the trust by boosting the unit price or issuing additional units to investors.