Equity accumulators and decumulators

I don’t understand the accounting treatment for the equity accumulators and equity decumulators.

I can’t find them on wikipedia.

Please help. Thanks

An attempt to cure a case of hiccups has left one U.S. Army soldier dead and another behind bars. According to the Killeen Daily Herald, 22-year-old Pfc. Isaac Lawrence Young was hiccuping while watching football on Sunday night with fellow soldier Spc. Patrick Edward Myers, 27.

In an apparent attempt to scare him and make the hiccups go away, Myers allegedly pointed a handgun at Young’s head and pulled the trigger. The newspaper said Myers told police he thought the gun was loaded with dummy rounds.

http://www.nypost.com/p/news/local/manhattan/subway_grinder_hoping_for_trial_DzvV6MODzBrxmJYLtYHUfN?utm_medium=rss&utm_content=%0a%20%20%20%20%20%20%20%20%20%20Manhattan

Mad lunatics on the train. One time I was on the 6 train in midtown. This black guy just whipped it out and started stroking. Women were screaming and fleeing.

Ooo non-sequiters

http://edition.cnn.com/2012/09/25/us/texas-hiccups-shooting/index.html

A soldier trying to scare another soldier out of hiccups shot his comrade in the face, killing him, authorities said Tuesday.