B2A 202 · CAPITALIZE
How is an AuC transferred to final assets?
Prepare completed assets and distribution rules, prove readiness for use, execute final settlement, and establish depreciation responsibility.
READ THE CAPABILITY
Make final capitalization a readiness decision
Final capitalization is more than moving a balance from AuC to a fixed asset. The project must identify what has been delivered, which final assets represent it, how accumulated cost is distributed, and the date each asset is ready for use.
A sound close separates financial readiness from project completion. It resolves remaining commitments and residual cost, validates the receiver and capitalization date, and establishes the depreciation responsibility that follows the transfer.
WORKING FLOW
From business decision to controlled evidence
Follow the capability through the records and decisions that make the result explainable.
Confirm the delivered breakdown
Agree which physical outcomes are complete and whether one project settles to one or several final assets.
Prepare receivers
Create or validate final asset masters, classes, distribution rules, ownership, and depreciation-relevant attributes.
Execute final settlement
Transfer eligible AuC value using the supported settlement method and preserve the source-to-receiver trail.
Prove readiness and close
Reconcile value, date, residuals, open commitments, depreciation start, acceptance, and remaining obligations.
DIAGNOSTIC EVIDENCE
What should be traceable?
When the result looks wrong, start with the last trusted record and follow the owning boundary.
Commissioning or ready-for-use evidence, asset breakdown, owner, location, acceptance, and date.
AuC balance, settlement rule, distribution, final asset value, capitalization date, and residual cost.
Open commitments, late liabilities, depreciation readiness, approval, and project-close decision.
SCENARIO
One project delivers three production assets
The project team validates the asset breakdown and settlement proportions before final settlement. Each receiver gets the eligible value and capitalization date it can support; residual cost and open commitments remain visible for resolution instead of being hidden by project closure.
- Business rule and accountable owner are explicit
- SAP object and source evidence remain connected
- Exception or outcome is reconciled before closure
CORE MODEL
Three questions to resolve
A sound design makes ownership, control, and evidence explicit before configuration.
One or multiple final assets
Define the rule, responsible object, required master data, resulting document or posting, and proof.
Compare patterns02Settlement proportions and source structures
Define the rule, responsible object, required master data, resulting document or posting, and proof.
Compare patterns03Capitalization and depreciation readiness
Define the rule, responsible object, required master data, resulting document or posting, and proof.
Compare patternsSee how this capability changes across valid integration models.