Capitalization 
Capitalization is the process of recording an acquisition and production cost as a fixed asset (written off as depreciation over several accounting periods) instead of an expense (charged against earnings in one accounting period). When you acquire an asset, SAP Business One automatically capitalizes it.
To create asset acquisitions, you can use any of the following documents:
Capitalization
NoteWhen you acquire an asset for the first time using a capitalization document, you must create the document for all depreciation areas. For subsequent acquisitions, you can create the document for a specific depreciation area.
End of the note.SAP Business One lets you create a capitalization document for multiple assets. Once you add the document, the system creates a journal entry for each Posting to G/L depreciation area associated with the assets. In the journal entry, the asset balance sheet accounts are debited and the acquisition clearing accounts are credited.
A/P invoice
A/P correction invoice
NoteIf you acquire an asset using an A/P invoice or A/P correction invoice, the system automatically generates a capitalization document. The capitalization affects all of the asset's associated depreciation areas.
End of the note.
After you acquire an asset for the first time, you can still create subsequent acquisitions.