Some funds offer both income and accumulation units, both purchased from the outset. Income units tend to be priced slightly lower than accumulation units because the income unitholders have the income paid out to them and the price reflects any capital growth beyond the initial unit price since inception. The accumulation units are higher as they have the same capital growth as the income unit but the income has been rolled up and not paid out to unitholders, therefore also reflected in the unit price. (see also income units or income share class)