Let
𝒜
{\mathcal{A}}
be a complex unital Banach algebra and let
R
⊆
𝒜
{R\subseteq\mathcal{A}}
be a non-empty set. This paper defines the property such that R is closed for idempotent decomposition (in short, (CID) property) to explore the spectral decomposition relation. Further, for an upper semiregularity R with (CID) property,
R
D
{R^{D}}
is constructed as an extension of R to axiomatically study the accumulation of
σ
R
(
a
)
{\sigma_{R}(a)}
for any
a
∈
𝒜
{a\in\mathcal{A}}
. At last, several illustrative examples on Banach algebra and operator algebra are provided.