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.
The retained-earnings account in the stockholders' equity section of the balance sheet holds the accumulated profits, minus dividend payments. The statement of cash flow shows a company's cash flows from operating, investing and financing activities.