accounting vs declining balance method

accounting and declining balance method both are nouns.

Word	Noun	Adjective	Verb	Adverb
accounting	Yes	No	No	No
declining balance method	Yes	No	No	No

accounting (noun)	declining balance method (noun)
the occupation of maintaining and auditing records and preparing financial reports for a business	a way of calculating the depreciation of an asset whereby one subtracts a certain percentage of its current value each year.
a system that provides quantitative information about finances
a convincing explanation that reveals basic causes
a statement of recent transactions and the resulting balance
a bookkeeper's chronological list of related debits and credits of a business; forms part of a ledger of accounts