WBS elements that are investment measures with an accompanying asset under construction can have other subordinate objects assigned to them. These subordinate objects can be networks with activities, orders or WBS elements. The subordinate objects present special problems at the time of settlement.

Networks themselves cannot be treated as investment measures, since they cannot be linked to assets under construction. However, you can create an indirect link by assigning them to a WBS element.

However, you first have to settle all networks assigned to the WBS element to that WBS element (multiple settlement). Therefore, enter the WBS element as receiver in the settlement rule for the network. You can then settle the WBS element to assets or to other receivers outside the project. This procedure ensures that all of the actual values from network activities are reported to the WBS element and are available for possible capitalization to the asset under construction.

You can settle orders or WBS elements that are assigned to an investment measure using the procedure described below:

• The order or subordinate WBS element is itself an investment measure, and is settled as a separate object directly to the end receivers (assets). You do not have to settle the subordinate object to the higher investment measure.

• The order or subordinate WBS element is not an investment measure. Instead, the WBS element it belongs to is the investment measure. The order or subordinate WBS element then has to be settled to the higher WBS element. The periodic settlement of the higher WBS element can only be posted after all the subordinate objects are settled by cost element to the investment measure.