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.
Retained earnings are the total net income that a company has accumulated from the date of its inception to the current financial reporting date minus any dividends that the company has distributed over time. Companies report retained earnings in the shareholdersâ equity section of the balance sheet.