CAPITAL PROJECT PROCESS
Build to Asset
Turn an approved investment into a commissioned, financially recognized, and maintainable operational asset.
What is Build to 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.
Start with the foundation →B2A 202 · AUTHORIZEHow is capital investment governed?
Connect the business case, investment program, appropriation, budget ownership, approval, and availability control.
B2A 202 · STRUCTUREHow should the capital project be structured?
Choose WBS-only, network-driven, maintenance-order-supported, or mixed execution without confusing the business outcome with one SAP object.
B2A 202 · EXECUTEHow are project work and procurement captured?
Connect purchase orders, services, materials, internal work, confirmations, commitments, and actual cost to the selected structure.
B2A 202 · OBJECT MODELHow does an investment become an operational asset?
Trace investment approval through project and WBS control, asset under construction, settlement, final fixed assets, and the technical objects used by Operations.
B2A 202 · VALUEWhich project costs become asset value?
Apply accounting policy, source structures, and settlement rules so capitalizable cost reaches AuC while expense reaches the correct receiver.
B2A 202 · CAPITALIZEHow is an AuC transferred to final assets?
Prepare completed assets and distribution rules, prove readiness for use, execute final settlement, and establish depreciation responsibility.
B2A 202 · OPERATEHow does the asset enter operations safely?
Align financial asset records with equipment, functional locations, documents, spares, warranties, maintenance plans, training, and acceptance.
B2A 303 · INTEGRATION PATTERNSHow can Build to Asset execute differently?
Compare structures, integrations, financial outcomes, and tradeoffs.
Open practitioner patterns →B2A 404 · CONFIGURATION WORKBENCHHow do you configure Build to Asset?
Follow design decisions, dependencies, proof cases, and failure checks.
Open configuration workbench →B2A 505 · IMPLEMENTATION WALKTHROUGHHow does a Build to Asset implementation unfold?
Move from discovery through prototype, testing, migration, cutover, and stabilization.
Enter the project →