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.
Statement of Owners' Equity (Statement of Retained Earnings) The equity statement explains the changes in retained earnings. Retained earnings appear on the balance sheet and most commonly are influenced by income and dividends. The Statement of Retained Earnings therefore uses information from the Income Statement and provides information to the Balance Sheet.