B2A 101 · PROCESS OVERVIEW

What is Build to Asset?

Turn an approved investment into a commissioned, financially recognized, and maintainable operational asset.

B2A connects investment governance, project delivery, procurement, cost control, Asset Accounting, and operational handover. Project System is an important enabler, but the process is broader than PS.

How the lifecycle works

1. 01

   Authorize — Controlled funding

   Approve investment purpose, scope, ownership, funding, and decision rights.

   Outcome Controlled funding

2. 02

   Structure — Executable baseline

   Create delivery responsibilities, dates, work packages, and cost-collection design.

   Outcome Executable baseline

3. 03

   Build — Progress and actual cost

   Procure materials and services, perform work, record progress, and manage change.

   Outcome Progress and actual cost

4. 04

   Capitalize — Defensible asset value

   Separate capital and expense, settle to AuC, and transfer completed value to final assets.

   Outcome Defensible asset value

5. 05

   Handover — Accepted operational asset

   Transfer technical identity, documents, warranties, maintenance readiness, ownership, and open items.

   Outcome Accepted operational asset