Why can we not use Revenue Account Type in the Depreciation Expense Account on Asset Category Setup

There are Fixed Assets which when built are eligible for subsidy from govt/authorities. After the Asset is built and the amount for the subsidy is received, the requirement is to create another Asset that appreciates (rather than depreciates) in parallel with the original Asset (that depreciates). The subsidy assets will have their own Asset Categories and every month there will be a considerable number of such assets to be manually created and thus the Asset category defaults needs to have the right GL strings on the setup.

When appreciated (as these have negative Asset costs) every month, the journal entry needs to be