At present, an investment project can only be linked to one asset via the Estimation process i.e. there is a one to one relationship between the project and the fixed asset. This is limited. The reality in business is a single project will contribute to more than one asset i.e. there should be a one to many relationship between the project and fixed asset. For example, image a business develops housing estates. There would be an investment project for each house but there would also be a investment project to create the road which would go past all of the houses. Each house would get a allocation of the road. This is true of a Retailer outfitting a group of stores. The design concept for all stores would be developed in a single investment project and then each store would also have an investment project for the direct labour and materials relating to the store outfitting. At this end of the project, costs would be capitalised both at the design level and the individual store to individual store assets.
Lastly, the "Estimation" process for investment projects should be renamed to "Capitalisation".