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 represents what is left after expenses, taxes, and dividends are paid. However, if there is a loss and the retained earnings from a previous period will not be enough to cover it, there may be a negative retained earnings figure.