motor vehicle depreciation

hey guys im confused about the depreication of tangible assets, particiularly motor vehicle, under IFRS if a compnay normally depreciates a vehicle using straight-line basis, but the vehicle was used only 30% compared to its normal operation, then can we only depreciate it 30% to accurately represent the usage? or do we still have to use 100% since we’ve been consistently doing that? thank you guys!!

I would say 100%, straight line means depreciate the same amt. over all accounting periods no matter what the usage. Depreciation by amount of usage is different and the method of depreciation for an asset cannot be changed year to year.