Encumbrance Accounting for assets

Hi all,

We are implementing encumbrance accounting.. what account should I use in budget for asset? is it the asset clearing account or the asset cost account?

If clearing account, this will be closed when posting the asset in FA, thus funds remain intact.

If the asset cost will be used in budget, then, it cannot use in purchasing since the requirement to transfer asset to FA is clearing account

please advise workaround..

thank you