Makmur Jaya Bhd purchased motor vehicles costing RM$60,000$ on $1$ January $2019.$ In the first year, the company decided not to depreciate it's vehicles as the company had maintained very well. The economic life of the vehicle is $10$ years.

Comment on wether not to depreciate the motor vehicle is consistent with MFRS $116($include your justification the definition and recognition for the element$)$