Treatment of vehicle used for demo/exihibition

A Company dealing in vehicle, uses a vehicle for demo or exihibition purpose in their showroom. The vehicle is kept as demo piece fro almost 4 years and they will not use the vehicle for any other purpose than keeping it as demo piece. What should be the correct treatment of such vehicle in books of accounts. Capitalizing as non current assets and claim depreciation?? 

Please clarify and thanks in advance

Shanavas