If you procure material against a asset code, as soon as you do the GR, material will hit required account determination.
If you already have material in stock and want to capitalized against asset, then use movement type 241 to issue the material from inventory to asset.
You can also WBS element too to procure all the materials and services against it. Then settle your WBS element against an asset. WBS element is used when you want to use the concept of AUC- Asset under construction.