If you are acquiring a machine or building to improve your business you might accumulate costs associated with bringing that machine on and installing it to make it a useful asset. These costs you might be able to capitalize into the value of the asset. If you are using AX you can use the project management and accounting module to accumulate the costs like time, expenses etc. and then capitalize these as part of the asset through the project estimation.
Here is a quick look.
AX2012 R3 CU11