Accumulations Law and Legal Definition

Accumulations means increase by continuous addition. It can be in matters of accrual of profits by selling principal assets. It can also be when there is an increase in the interest or income of a person when the principal asset cannot be expended because of a condition in a will or deed. With respect to institutional investing, accumulation is the action of a large investor buying up many shares of a public company over an extended period of time. In corporate finance, profits that are not paid out as dividends but are instead added to a company's capital base will be called accumulations. In mutual funds, accumulation is the investment of a fixed dollar amount regularly and reinvestment of dividends and capital gains.