Can we capitalize value of Car Accessories like key cover, cover, seat cover

Generally, small accessories like key covers, car covers, or seat covers are treated as expenses (OpEx) and can be written off directly, but if the accessories significantly enhance the car’s value or are integral at the time of purchase (like built-in upgrades), they can be capitalized and depreciated along with the car, so it mainly depends on materiality and whether they add long-term value.