asset capitalise

My Query is:

Assessee has purchased vehicle during the year. The invoice is inclusive of insurance cost for the initial year.

(a) Whether the same is to be capitalized along with the vehicle or to be expensed off? If to be capitalized what about prepaid?

(b) Whether the treatment will be different if the same is not included in the invoice but taken separately before the vehicle is put to use?

I am aware that subsequent year insurance premium paid for the FA is to be expensed off.

Kindly clarify asap.