You can purchase a business object without acquiring a fixed asset.  You do so, for example,

if the object is internally used and does not require any fixed asset to be acquired. 

Standard procedure

1.	Go to Accounts payable > Purchase orders > All purchase orders.
2.	Sub-task: Create purchase order.
2.1	Click New.
2.2	In the Vendor account field, enter or select a value.
2.3	Click OK.
2.4	In the list, mark the selected row.
2.5	In the Item number field, enter or select a value.
2.6	In the Site field, type a value.
2.7	In the Warehouse field, type a value.
2.8	In the Unit price field, enter a number.
2.9	Click the Fixed assets tab.
2.10	Select No in the New fixed asset? field.
2.11	Click Rental.
2.12	Click Create serial numbers.
2.13	In the Serial number field, type a value.
2.14	Click OK.
2.15	On the Action Pane, click Purchase order.
2.16	On the Action Pane, click Purchase.
2.17	Click Confirmation.
2.18	Click OK.
3.	Close the page.
4.	Sub-task: Receive the purchase order.
4.1	In the list, mark the selected row.
4.2	On the Action Pane, click Manage.
4.3	On the Action Pane, click Receive.
4.4	Click Product receipt.
4.5	In the list, mark the selected row.
4.6	In the Product receipt field, type a value.
4.7	Click OK.