Lecture notes – Illustration – PPE and provisions

Dear Chris,

I am stuck with solution provided in lecture notes for illustration given on page 66 towards PPE and Provision involving dismantling cost.

The PPE is debited by 110 mn (100 mn PPE and 10 mn which is dismantling cost at end of 10 years) and depreciation by 11 mn per annum. My question is

Why is PPE debited with 110 mn, shouldnt it be 103.86 mn (100 mn + 3.86 as pv of furture dismantling) and subsequent annual depn at 10.386 mn?
Shouldnt the SFP at end of year 1 show net asset at 93.474 mn?

Is there an error in lecture notes illustration solution provided?

Rest I am clear with provisioning part and increase of provisioning by debit to interest cost for periodic increase in provision to 10 million at end of 10th year.

Sincerely appreciate all the hard work put in by team and God bless you all