A pending asset can be generated when explaining a transaction from the bank explain screen.
You can reach the bank explain screen when explaining a payment on an imported statement from the Money > Bank accounts menu or by explaining Money out for one of your bank accounts also on the same menu.
Ensure that the transaction details i.e. Supplier, Description, VAT rate etc, have been set correctly and most importantly that a fixed asset account has been selected (listed under the non current assets heading).
Hit the ‘Add new transaction’ button when complete.
When the transaction has been explained, click on the magnifying glass alongside the explained transaction.
You can also find these transactions listed under Purchases > Bills > Paid.
Next, click on the PAY prefixed bill.
And finally click on the ‘Generate Pending assets’ button to create a pending fixed asset.