2121b1b5_re___AccountingExplanation_com__Reasons
[0] For both expenditures motor car A/C is debited [Sr. No.] (vi) [Nature of Expenditure] Capital expenditure. [Reasons] 
A second-hand car is a fixed asset as it "can be used for many years and its utility does not diminish in one year, so it is a capital expenditure. But it is useless if it is not made good to work, so the amount spent on its repair and overhauling is also a capital expenditure.
Difference between Capital Expenditure and Revenue Expenditure - AccountingExplanation.com
Reasons