son of a bitch vs depreciation

son of a bitch and depreciation both are nouns.

Word	Noun	Adjective	Verb	Adverb
son of a bitch	Yes	No	No	No
depreciation	Yes	No	No	No

son of a bitch (noun)	depreciation (noun)
insulting terms of address for people who are stupid or irritating or ridiculous	a decrease in price or value
	a communication that belittles somebody or something
	decrease in value of an asset due to obsolescence or use