According to the current accounting standards, the standard of fixed assets can be determined by the enterprise itself, the car if the enterprise itself is not considered in the enterprise does not belong to the fixed assets, of course, can also be charged from the expenses, the same, disposed of, from the non-operating income processing on the line.
But according to the viewpoint of most enterprises, such as the car this large amount of expenditure, and have a certain form of things, basically do fixed assets. Of course, if you insist on drilling this hole in the standard, there is no problem in accounting, except of course tax law.