read below procedure outline carefully and prepare process flow diagram. for diagram you can use HTML codes(only HTML).  

Comprehensive Topic Outline for FA.2. Perform Capitalization – METRO BG
1. General Document Overview
1.1 Purpose and Scope
1.2 Definition of Responsibilities
1.3 Resources and Tools Used
1.4 Symbols and Notations Used
2. General Process Description (SIPOC Framework)
2.1 Suppliers (Requesting Departments)
2.2 Inputs (SAP Transactions, Mailboxes, Files)
2.3 Process Steps and Roles (GSC FA Clerk, Local FI)
2.4 Outputs (SAP Documents, Asset Values)
2.5 Customers (Local FI Accounting Department)
3. Process Presentation on T-Accounts
4. Detailed Standard Process Description (Case Study)
4.1 Decide Process Variant
o	Determine if request is received or based on open invoices in interim account
4.2 Check if Request is Received
o	Access MSIT mailbox and common e-mail box
o	Check and refresh frequently
o	Link to Communication Rulebook
o	Archive requests with MSIT numbers
4.3 Check Request for Completeness and Accuracy (FA.2.2.3)
o	Verify company code (2016)
o	Verify capitalization date, asset number
o	Check authorization of requestor
o	Handling of MSIT and e-mail requests
o	Proceed or return request based on correctness
4.4 Send Request Back to Local FI (FA.2.2.4)
o	Communication channels (mailbox, MSIT REWORK)
o	Service Desk contacts for technical issues
o	Communication Rulebook reference
4.5 Check Open Items (FA.2.1.7)
o	Daily review of account 1879110000 (Asset Purchase Clearing Account)
o	Types of documents posted to account
o	Steps to check open items using SAP transaction FBL3N
o	Process to handle multiple assets in one invoice
o	Reference to FA.1 Rulebook for asset class determination
o	Use SAP YAA00_AR01 to call Asset List for similar assets
o	Update Asset Settlement File (ASF) with collected data
o	Requirement to have account balance zero at month-end
4.5.1 Interim Account – 1879110000
  - Detailed step-by-step usage of SAP transactions (FBL3N, CJ02, CJ88)  
  - Explanation of invoice types and document types posted  
  - Guidelines for asset class and asset master data usage  
  - Instructions for asset balance update and export  
4.5.2 Check Values for WBS Elements from Interim Account and ASF File
  - Steps to reconcile amounts by WBS element  
  - Use of pivot tables in ASF file  
  - Documentation and archiving of reconciliation results  
4.6 Prepare and Send Request to Local FI (FA.2.1.9)
o	Process when additional expertise is needed
o	Refer back to sending requests (see 4.4.)
4.7 Check if Additional Expertise is Necessary (FA.2.1.8)
o	Not applicable for METRO BG
4.8 Decision Based on FA.1 Rulebook and Communication from Local FI (FA.2.1.13)
o	Handling expense postings vs capitalization
o	Reference chapter 4.5.1 for capitalization
4.9 Choose Existing Asset to be Increased
o	Handling capitalization request asset number from MSIT or Local FI
4.10 Maintain Settlement Rule (FA.2.1.14)
4.10.1 Maintain Settlement Rule for Interim Account 1879110000
  - Use transaction CJ02  
  - Input WBS Element from ASF and complete settlement fields  
  - Save and confirm settlement rule  
4.10.2 Maintain Settlement Rule for AUC
  - Not applicable for METRO BG  
4.11 Run Settlement (FA.2.1.15)
4.11.1 Run Settlement for Interim Account 1879110000
  - Use transaction CJ88  
  - Fill required data fields and run test run  
  - Handle errors or proceed to actual posting  
  - Save document number into ASF  
  - Verify account balance zero  
  - Archive balance screenshots  
4.11.2 Run Settlement for AUC
  - Explanation of AuC and project closure  
  - Use transaction YAA00_AR01 for asset list  
  
  #### 4.11.2.1 Manual Settlement of AuC  
     - Use transaction ABUMN  
     - Fill asset, document and posting dates  
     - Enter master data (asset class, description, location, vendor, depreciation data)  
     - Simulate and post transaction  
     - Verify posting (see FA.4 Procedure)  
     - Handling for >20 assets involves specific control template  

  #### 4.11.2.2 Automatic Mass Settlement of AuC  
     - Use macro TRANSFER_ABUMN.xlsm  
     - Fill required data fields (asset numbers, dates, amounts)  
     - Run macro and save results  
     - Add notes to documents via macro or manual (see 4.15)  
4.11.3 Posting Document Reversal
  - Use transaction CJ88  
  - Reverse posting within same period  
  - Test run and live reversal steps  
  - Important notes on WBS-element effect  
4.11.4 AuC Settlement Reversal
  - Refer to FA.4 procedure for reversing asset transfer  
4.12 Perform Capitalization (FA.2.2.8)
o	Manual capitalization not performed (specific to METRO BG)
o	Capitalization happens via AuC settlement only
4.13 Check if IFRS Values are Identical for Local GAAP and/or Tax GAAP (FA.2.1.16)
o	Not applicable for METRO BG
4.14 Post Manual Adjustments for Local GAAP and/or Tax GAAP
o	Not applicable for METRO BG
4.15 Archive Documents (FA.2.1.18, FA.2.2.9)
4.15.1 Add Note to the Document
  - Use transaction FB03 to display document  
  - Add note: MSIT number or path to documentation   
  - Save note  
4.15.2 Mass Note Adding to Document Numbers
  - Use macro Add Note_FB03.xlsm  
  - Fill document numbers, company code, fiscal year, note header and text  
  - Execute macro to add notes to multiple documents  
4.16 Perform Final Control and Periodic Sample Check (FA.2.1.19, FA.2.2.10)
o	Final and periodic checks by Internal Control Team
o	Reference to ICS Desktop Procedure
5. Appendix
5.1 Glossary and Abbreviations
o	Definitions of all terms and abbreviations used
5.2 Controls Overview
o	On-going controls (capitalization, settlement, completeness checks)
o	Detective controls (sample checks)
5.3 Checks List
o	Process-related checks and introduction dates
5.4 Communication Rulebook
o	Access and usage details
5.5 Attachments and Paths
o	Invoice examples
o	AuC Settlement template
o	Repository paths for files, macro, procedures
5.6 Document Approval History
o	Versioning and approval information