Why do we capitalize FA upon purchase receipt to inventory destination

Hello, I created a PO, then received the item, then receipt is put away, then I created receipt distributions, then create accounting, I transferred receipts and then I scheduled post mass addition and everything is okay. I reviewed the asset and it is posted. But why do we do it? what is the reason behind it?

and in addition, I linked the asset in maintenance to the asset in FA Module. but why do we do it also?

Can someone please explain in details the reasons?