Asset Accounting - Procurement through PO with Item

Hello,

Assuming that the Asset is defined as an Inventory Item in Item Master (In the Purchasing tab, Asset Category is specified and Asset Clearing is specified in the Expense account), we are creating PO with item for Asset procurement. But during Receiving Transaction process, the Material account is getting hit. I would like to know what entries normally get passed in such a scenario so that I can investigate if there is some issue with setups.

Thanks and Regards,

Ram