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.
Where RE = Retained Earnings . Beginning of period Retained Earnings. At the end of each accounting period, retained earnings are reported on the balance sheet as the accumulated income from the prior year (including the current yearâs income) minus dividends paid to shareholders.