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 appears on both the balance sheet and statement of owner's equity. The balance sheet lays out all assets and liabilities at the end of a given period. Retained earnings is an asset account, as it has positive value for the company. It is also shown on the owner's equity statement along with paid-in capital, which is the value of investment shares held by company owners. Retained earnings and paid-in capital combined equal owner's equity, or the net worth of the company.