I wouldn't say surplus held to be invested, even for many years to support a large capital project, is profit-taken. The surplus isn't being taken. (But, as before, I do still think it may be worth discriminating between related/unrelated, because this is somewhat relative. A large for-profit utility could extract surplus from most of its regional markets and plow it all into supreme resiliency for the city its headquarters is in...)

Designing good incentives or tax policy are very different problems than having slightly better vernacular for average people to use to distinguish between patterns of organizational behavior that throw surplus in a bin for a truck to take away and those that toss it in a compost pile for on-site use.

Accountants and auditors can classify inflows and outflows however they like--but I think specific problems like good incentives are more tractable when common people can leverage simple language to build the understanding and support that policy wonks will need to dial in incentives or tax policy.