You can make additional account assignment to investment measures of G/L account postings made in the General Ledger (FI-GL) component.

If you enter an investment measure (internal order or WBS element) when entering G/L account items, then the system posts the entered amounts as additional account assignment to the investment measure.

From the viewpoint of Financial Accounting, each posting to an investment measure represents an expense posting to the profit and loss statement.

During settlement, the parts that require capitalization are then treated as revenue from capitalized in-house activity. Particularly for costs for external procurement, it is possible to settle the investment measure using the same cost element under which the debit was posted. This prevents the profit and loss statement from being inflated as the result of costs from external procurement that are initially posted to the investment measure but are later settled to fixed assets.

At asset procurement, acquisitions are posted directly to fixed assets and the acquisition value is updated statistically on the investment measure.