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.
The retained earnings that appear on the balance sheet are the accumulated net income or losses since the corporation's inception. Shareholder's Equity Shareholder's equity is sometimes referred to as net worth or capital.