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.
Accumulated depreciation. While depreciation expense is recorded on the income statement of a business, its impact is generally recorded in a separate account and disclosed on the balance sheet as accumulated depreciation, under fixed assets, according to most accounting principles.