B2A 303 · INTEGRATION PATTERNS

How can Build to Asset execute differently?

Choose a pattern from the outcome, required control, execution evidence, and financial treatment—not familiarity with one template.

1. 01

   WBS-only investment

   Use WBS elements for responsibility, budget, procurement, cost collection, and settlement when detailed network scheduling is unnecessary.

   Design implication: Lower structural overhead and fewer execution dependencies.

2. 02

   Network-driven build

   Use networks, activities, relationships, components, and confirmations when sequence and resource execution matter.

   Design implication: Richer scheduling and execution control.

3. 03

   Project-controlled EAM work

   Use the project for program and budget control and maintenance orders for technical execution.

   Design implication: Separates capital governance from work on technical objects.

4. 04

   Large-project periodic settlement

   Collect mixed costs on investment WBS elements, periodically settle eligible cost to AuC, then fully settle at completion.

   Design implication: Supports complex, long-running investments and noncapitalizable cost.

5. 05

   Smaller event-based investment

   Settle postings to AuC as events occur where the supported deployment and accounting design make this appropriate.

   Design implication: Reduces first-step periodic settlement effort.

6. 06

   Multi-asset handover

   Distribute completed value across several final assets or other permitted receivers.

   Design implication: Matches one project to the physical asset breakdown.