depreciation vs lower limit

depreciation and lower limit both are nouns.

Word	Noun	Adjective	Verb	Adverb
depreciation	Yes	No	No	No
lower limit	Yes	No	No	No

depreciation (noun)	lower limit (noun)
a decrease in price or value	the limit on the lower (or southernmost) side of something
a communication that belittles somebody or something	the smallest possible quantity
decrease in value of an asset due to obsolescence or use