Valuations under these regs are determined with reference to a policy's accumulation or account value, which is generally the premium payment less policy charges plus interest.

FORBES: Magazine Article

Such restrictions encourage short-term profit accumulation at the expense of long-term value enhancement.

CNN: Emotional Indicators

In 2008, TV stations ZDF and ARD pulled out of Tour coverage, with the latter saying "the sporting value of the Tour de France has been reduced by the accumulation of failed drugs tests".

BBC: Doping in sport: Counting the cost