Under certain circumstances, you may use goods from the warehouse as replacement parts for existing assets. The value of these goods must then be capitalized to the respective asset. This is essentially a transfer from current assets to non-current assets.

If you are using Asset Accounting in conjunction with the MM (Materials Management) component, you can post this business transaction using one system transaction. In this case, you have to create the goods movement in the corresponding warehouse (inventory management) using special transaction types for the account assignment to an asset. The system then capitalizes the acquisition or production costs of the material on the asset you specify.