Capitalization of Road Tax

The first time Road Tax charges need to be clubbed with the cost of the vehicle,

The Insurance charges paid should come under Insurance Charges, &

The renewal charges (for Road Tax) should come under Repair & Maintenance.

First time charges needs to be capitalised and subsequent annual Road taxes should come to rates and taxes and Insurance to Insurance charges.

I feel that the Road Tax included in the vehicle tax invoice by the seller, then only it can be capitalized,