Hi Indraneel Koley,
Please go to some below links:
http://help.sap.com/saphelp_erp60_sp/helpdata/en/4f/71e695448011d189f00000e81ddfac/frameset.htm
As you see in this link, Asset capitalization is one of many way of Asset acquisition.
You can click on some link inside to get details.
Hope it's helpful.
Regard,
Julie