first offender vs depreciation

first offender and depreciation both are nouns.

Word	Noun	Adjective	Verb	Adverb
first offender	Yes	No	No	No
depreciation	Yes	No	No	No

first offender (noun)	depreciation (noun)
someone convicted for the first time	a decrease in price or value
	a communication that belittles somebody or something
	decrease in value of an asset due to obsolescence or use