Sell an investment project that needs to be an asset of the company

I'm working on a new project for a service company, this company has it's own network and equipment and it is a company asset.
The scenario I have is the next...
The client pays the entire cost of the project, so this is a sale, but the result of the project is a company asset, the cost of the project will be discounted of billing receipt of the client.
I have already worked with investment projects and sales project, but in this case how should I treat this scenario?
I need suggestions...

As per my understanding of the issue
Create mulitroot WBS Elements.
WBS1 is internally financed and to carry out the activities which are funded by the company itself.
WBS2 will be an externally financed e.g by the client.
So you can know what cost has been incurred for that WBS and what was the budget available..
so it helps in tracking the cost and budget independently.
Hope its useful.
Reward points if useful.

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