We have a machine in the Fixed Asset register almost fully depreciated (so NBV close to zero). Now we have received an invoice related to development of this machine - so we would like to capitalize this cost (it is related to addtional functionalities of the machine, not maintenance). Should we somehow add this cost to the existing asset (it would difficult from the system perspective) or can we just create a new asset in FA register (only covering development cost - it would be easier)?