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 part of the balance sheet (another basic financial statement) under stockholders equity (shareholders' equity) and is mostly affected by net income earned during a period of time by the company less any dividends paid to the company's owners / stockholders.