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 is a deduction for capital expenditure. Depreciation is a reasonable allowance for the wear and tear of assets used in a trade or business or for the production of income. Depreciation decreases the company's balance sheet assets and is also recorded as an operating expense for each period.