I am not sure I understand your question but here goes... 

Normally, the funds or cash to pay for the acquisition of a depreciable asset are collected by OPA in advance of the acquisition via assessments from association members. In this instance the association members "write the checks payable to OPA" for the estimated cost of the asset.  

OPA then "writes the check(s) payable to whomever (vendors, employees, etc.)" for the acquisition costs of a depreciable asset at the time it is acquired (i.e. built, purchased, etc.).

The total acquisition cost (investment) is then recorded ratably as an annual depreciation expense over the estimated service life of the asset. This gives a more accurate picture of the P&L in any given year during the assets' estimated service life. There is no check writing for this expense since the checks for the cost of the asset were written when the asset was acquired (see above). 

OPA also includes the same estimated annual depreciation expense of the asset in the corresponding years' annual assessments. In this instance the association members "write the checks payable to OPA" over the estimated service life of the asset to reimburse OPA for the investment it made in the asset when the asset was originally acquired (see above).

Hope this helps.  

Gene