Definicja capitalization of an asset under construction
An accounting procedure that is required when an asset produced in-house is completed.
The acquisition and production costs that were collected on the asset under construction are transferred to another asset. From the perspective of the balance sheet, this transfer corresponds to a transfer between the balance sheet item for assets under construction and another balance sheet item (such as, machinery).
In the SAP System, this transfer can either be a simple, summary transfer, or a line item settlement.
Słownik i definicje SAPa na C.