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.
Retained Earnings Are Important, But How They Are Used Is Critical. Retained earnings -- sometimes known as accumulated earnings, earnings surplus or unappropriated profit -- is that portion of net income or net profit (a figure most often taken from the income statement) that is not paid out as dividends, but are retained in the company. Retained earnings are often reinvested in the company for research and development purposes, investment in the physical plant, purchase of additional or better equipment or for retiring debt.