Cannot Capitalize Asset At Receipt For Inventory Destination Type ?

We want To Capitalize Asset At Receipt For Inventory Destination Type But After we follow all Steps

In This Tutorial Example of Creating an Inventory Asset at Receipt

Example of Creating an Inventory Asset at Receipt

But with no luck we cant capitalize asset if destination type is expense

but we need it for inventory destination type as we want to make stock of this item

Please Advise as This Top Priority by Bussiness