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.
Depreciation is how the Internal Revenue Service allows you to expense part of an assetâs cost over a number of years. Salvage value is an estimate of the residual amount you will receive when you dispose of the asset. Different depreciation methods handle salvage value differently.