"How do you account for this?"

Just because something is Costly, does not make it part of Tax reporting. You can throw away all the money you want on the local street corner.

"i mean level 12 is $122 000"

And if you buy that much of Oracle or GM stock, there is nothing to report about that investment; you Hold that as your asset. It doesn't depreciate on taxes, because it is not wearing out. It's a different type of Asset. You know that part.

"once purchase you cannot resell it."

So, you buy something that is supposed to Earn for you, and those earnings are not convertible into real money? That means never a Sched D? That doesn't mean there is a Sched C business, either.

Does it now occur to you that perhaps you would avoid this entirely? You haven't even addressed your question of Foreign or not.