What is Accumulation?

Legal Definition
Giving profits to a firm instead of giving dividends. Buying commodities but not selling. Adding any substance to any environment that is not eco friendly. Refer to retained earnings.
Legal Definition
When an executor or other trustee masses the rents, dividends, and other income which he recoives, treats it as a capital, invests it, makes a new capital of the income derived therefrom, invests that, and so on, he is said to accumulate the fund, and the capital and accrued income thus procured constitute accumulations. Hussey v. Sargent, 110 Ky. 53, 75 S. W. 211; In re Rogers' Estate, 179 Pa. 609, 36 Atl. 340; Thorn v. De Breteuil, 86 App. Div. 405, 83 N. Y. Supp. 849.
-- Black's Law Dictionary