Definition of dolmen. : a prehistoric monument of two or more upright stones supporting a horizontal stone slab found especially in Britain and France and thought to be a tomb.
Depreciation. Depreciation is accounted for as an expense. Higher depreciation leads to smaller incomes and/or bigger losses, and is included as part of the period's income or loss on the business's statement of retained earnings.
The statement of retained earnings shows how a period's profits are divided between dividends for shareholders and retained earnings, which are kept on the Balance sheet to accumulate under owners equity.