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 is the portion of a business's income that is retained for further use by the business rather than paid out to its owners and shareholders. Changes in retained earnings include gains and losses not included on the income statement, dividends paid out and the period's net income.