Create Land Major Category not depreciated

please need to create a Land Major category and as minor Land-Land which should be not depreciation process .
Land should be not depreciation process .
Once i try to create this category the below account are required :
-*Asset Cost (created in chart of account)
-*Asset Clearing (created in chart of account)
-*Depreciation Expense (can't be created in chart of account) and required account
-*Depreciation Reserve (can't be created in chart of account) and required account

what we can do in this case what i should put in the required accounts?

and what about Default Rules also the below are required and its not depreciated category: