Measures are not an object type in their own right in the R/3 System, meaning they do not have their own master record. They are represented in the system using special master records of one of the following:

• Internal orders
• WBS elements of a project

These may or may not have an accompanying asset under construction.

Investment measures are used primarily for planning and monitoring capital investments that are not capitalized directly, due to their scope or the large percentage of in-house production involved. Investment measures become relevant to asset accounting at period-end or at fiscal year closing. Therefore they have extra functions, in addition to the master data and values that are important for management accounting on the order or project. These functions include:

• They have the data of an asset under construction for showing the capitalized portions of the measure in the balance sheet.
• The have depreciation terms for special depreciation and investment support calculations during the under-construction phase.

Measures can also be used for projects that primarily involve costs, such as research and development projects.

Investment measures are basically no different from other internal orders or projects. However, they do have a few special features that have significance for the asset accounting relevance of these orders or projects.

The account assignment object for purchase orders and actual posting is always the order or the WBS element (the one exception is investment support). The asset under construction is the vehicle for

• The balance sheet transfer to the corresponding general ledger account(s) for assets under construction
• Inclusion in the asset history sheet
• Calculation of special depreciation or investment support, if applicable.