accounting  for  profits.An  action  for  equitable  relief  against  a  person  in  a  fiduciary

relationship  to  recover  profits  taken  in  a  breach  of  the  relationship.  —  Often  shortened  to

“The term accounting, or accounting for profits, is used in several ways. In its most important

meaning,  it  is  a  restitutionary  remedy  based  upon  avoiding  unjust  enrichment.  In  this  sense  it

reaches monies owed by a fiduciary or  other wrongdoer, including  profits produced by  property

which in equity and good conscience belonged to the plaintiff. It resembles a constructive trust in

that  tracing  may  be  used  to  reach  profits.  But  even  if  tracing  fails,  the  plaintiff  may  recover  a

judgment for the profits due from use of his property.” Dan B. Dobbs, Law of Remedies § 4.3(5),

at 408 (2d ed. 1993). [Blacks Law 8th]