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.
As a component of a company's shareholders' equity, or net worth, decreases in retained earnings simultaneously decrease stockholders' equity. The balance of retained earnings includes the net income a company has accumulated over its years of business, net of dividend payments.