"Create Fixed Asset" item attribute is for, and if we keep it as at receipt/ invoice?

Summary: "Create Fixed Asset" item attribute is for, and if we keep it as at receipt/ invoice?

Content (required): If we enable it for Inventory item, than is the inventory item can be capitalized as fixed asset?

Also please explain the use of same, with example if possible.

Version (include the version you are using, if applicable):

Code Snippet (add any code snippets that support your topic, if applicable):