capital investment measure

Investment Management (IM)

The business object capital investmentment measure is an internal order or a work breakdown structure (WBS) element for a measure that an enterprise undertakes with the goal of producing a fixed asset for its own long-term use.

Classification

Business object

Integration

For the most part, these are investment measures that cannot be posted and capitalized directly in the asset portfolio due to their scope, their significance to the enterprise, and/or the large percentage of in-house production involved.

A capital investment measure is always linked to at least one asset under construction for accounting purposes. It can be linked to more than one asset under construction, but only if there is a breakdown according to cost element groups (in other words, there is one asset under construction for each cost element group).

Example

Capital investment measure "Building manufacturing plant Seattle"