Capitalisation of Highways Maintenance Costs

Shropshire Council capitalises the costs associated with the repair of potholes on the highway. Currently, we undertake the repairs utilising our own Roadmaster vehicles. We are considering the possibility of hiring a Roadmaster vehicle on a short term basis (~3 months)to undertake additional pothole maintenance work. Does anyone know if it is legitimate to capitalise the hire charges for the vehicle? Could the hire charges be considered as an attributable cost, i.e. an incremental cost that would have been avoided only if the tangible asset had not been constructed? Grateful for any guidance / advice.