Is the first entry into the construction project? Or direct access to fixed assets?
First in construction project. When the installation is completed, when it is ready to use, transfer to fixed assets account and make depreciation
First in, in construction projects, and so on arrival booking use state, from the construction project into fixed assets. Increase in fixed assets, depreciation from the beginning of next month
First in the construction, some costs incurred during the installation, after installation costs together included in the original value of fixed assets.