Road Truckers Inc. has acquired a heavy road transporter at a cost $100,000 (with no break down of the component parts). The estimate useful life is 10 years. At the end sixth year, the power train required replacement, as further maintenance is uneconomical due to the off road time required. the reminder of the vehicle is perfectly roadworthy and is expected to last for the next 4 years. the cost of a new power train is $45,000. Required discuss whether the cost of new power train be recognized as an asset in IAS 16