E ERP Atlas
606
PRODUCTION SUPPORTRestore investment, capitalization, and handover evidence

B2A 606 · PRODUCTION SUPPORT

How do you support Build to Asset in production?

Treat investment authority, execution, capitalization, and operational handover as separate evidence layers. Start with the last approved or completed object you trust, then find the first broken hand-off.

B2A EVIDENCE CHAIN

Trace from authority to operational ownership

Project completion, capitalization, and handover are coordinated milestones—not one status.

  1. 01
    Authority & project / WBSApproval / control
  2. 02
    Execution & costEvidence
  3. 03
    SettlementAllocation
  4. 04
    AuCCapital value
  5. 05
    Final assetCapitalized
  6. 06
    HandoverOperations

SUPPORT OPERATING LOOP

Correct from the owning object outward

01TRIAGE

State the impact

Record affected project, WBS, AuC, asset, PO, settlement rule, execution blockage, close risk, and handover impact.

02TRACE

Find the last trustworthy object

Follow approved investment → authority → execution structure → delivery and actual cost → settlement → capitalization → operations.

03CLASSIFY

Choose the owning layer

Authority/budget, project structure, procurement/execution, cost collection, settlement/AuC, asset accounting, or handover.

04RESOLVE

Correct the broken boundary

Correct approval, structure, account assignment, source posting, settlement, asset distribution, or technical handover at its owner.

05PROVE

Close all evidence layers

Reconcile approved scope, budget, WBS cost, settlement, AuC, final asset value/date, open commitments, and handover evidence.

06PREVENT

Turn repeats into controls

Monitor authority blocks, wrong cost objects, settlement failures, open AuCs, late invoices, incomplete assets, and missing technical handover.

FIRST B2A DECISION

Authority issue, execution issue, capitalization issue, or handover issue?

A financially closed project can be operationally incomplete, and a ready asset can remain financially unresolved. Identify the failed boundary before changing a project or asset status.

AUTHORITY → EXECUTION

Check approved scope, responsible owner, budget, release, availability control, fiscal year, and accountable WBS.

EXECUTION → ACTUAL COST

Check PO account assignment, goods receipt, service acceptance, confirmation, journal, and the project object that received cost.

COST → ASSET → HANDOVER

Check settlement rule, receiver, allocation/source structure, AuC, final asset distribution/date, and technical acceptance evidence.

B2A DIAGNOSTIC PLAYBOOKS

Follow the boundary that failed

01 · Approved project cannot consume budget

Trace: approval → budget object → release → availability control → responsible WBS. Do not force execution around an authority failure.

02 · PO or actual cost lands on the wrong object

Trace: project/WBS → account assignment → PO, receipt, service, confirmation, or journal → actual-cost collector. Correct the assignment root cause before supported reposting.

03 · Settlement to AuC fails or leaves residual cost

Trace: eligible actual cost → settlement profile/rule → receiver → allocation/source structure → period and settlement history.

04 · AuC does not match capitalizable value

Trace: source cost → prior settlement → excluded or noncapitalizable value → AuC balance → open commitments and liabilities.

05 · Final settlement reaches the wrong asset

Trace: approved asset breakdown → final receiver/distribution → capitalization date → final-asset evidence. Review multi-asset allocation before accepting capitalization.

06 · Financial asset exists but handover is incomplete

Trace: final asset → equipment/functional location → documents, warranty, maintenance plan, owner, and acceptance. Do not close only the financial side.

B2A SUPPORT MOMENT

Settlement succeeded, but the build is not ready to close

Confirm the AuC and final asset values first, then identify residual cost, open commitments, late supplier liabilities, and the operational handover package. A successful settlement run is evidence of one boundary only—not proof that the investment lifecycle is complete.

  • Investment authority remains traceable
  • Actual cost reaches the intended collector
  • Capitalization reflects approved ready-for-use value
  • Operations accepts the technical asset and its obligations
USE THE FULL PATHReturn to B2A when deeper context is needed

Use 101 for the lifecycle, 202 for controls, 303 for execution patterns, and 404 for design proof.

Open the B2A path