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.
On a balance sheet or profit and loss statement, retained earnings appear as the portion of profit that remains after a company pays its taxes and issues dividends to its stockholders. The amount of retained earnings that are reinvested in a business means different things to different investors.