Hi
Both are same according to SAP
Assets under construction (AuC or CWIP or Capital work-in-progress) are a special forms of tangible assets. They are displayed as a separate balance sheet item and require, therefore, separate account determination and their own asset classes. During the phase in which an asset is under construction, all actual postings are assigned to the AuC (CWIP). Once the asset is completed, a transfer is made to a master record to be created in the completed fixed assets.
Assets under construction (capital work-in-progress) can be managed for summary settlement or by line item. In the case of summary management, the entire expenses incurred are transferred once or several times to the asset(s) in the completed tangible fixed assets at the time of completion. When assets under construction (capital work-in-progress) are managed by line item, you can enter settlement rules for every line item assigned to the AuC (CWIP).
Reg
Suresh
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