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 and amortization that must be recaptured as ordinary income include (but are not limited to) the following items. 1  Ordinary depreciation deductions. 2  Any special depreciation allowance you claimed. 3  Amortization deductions for all the following costs. 4  The section 179 deduction. 5  Deductions for all the following costs.