wise guy vs depreciation

wise guy and depreciation both are nouns.

Word	Noun	Adjective	Verb	Adverb
wise guy	Yes	No	No	No
depreciation	Yes	No	No	No

wise guy (noun)	depreciation (noun)
an upstart who makes conceited, sardonic, insolent comments	a decrease in price or value
	a communication that belittles somebody or something
	decrease in value of an asset due to obsolescence or use