In the context of corporate finance , refers to profits that are added to the capital base of the company rather than paid out as dividends . See: Accumulated profits tax .
In the context of investments , refers to the purchase by an institutional broker of a large number of shares over a period of time in order to avoid pushing the price of that share up.
In the context of mutual funds , refers to the regular investing of a fixed amount while reinvesting dividends and capital gains .