Decommissioning provision treatment

Hello,

Is below correct?

On 1 Jan 20X1 a facility cost 190, useful life is 3 years, residual value is 100, NPV of decommissioning costs is 40 (discount rate 5%).

At 31/12/20X1
Non-current assets:
Facility 190
Decomissionning costs 40
Less: Depreciation (130/3) (43.3)
186.67

Provisions (40 + 2) 42

Income statement:
Depreciation 43.3
Unwinding of discount (5%x40) 2
45.3

At 31/12/20X2
Non-current assets:
Facility 190
Decomissionning costs 40
Less: Depreciation (130/3)*2 (86.6)
143.4

Provisions (42 + 2.1) 44.1

Income statement:
Depreciation 43.3
Unwinding of discount (5%x40) 2.1
45.4

At 31/12/20X3
Non-current assets:
Facility 190
Decomissionning costs 40
Less: Depreciation (130)
100

Provisions (44.1 + 2.205) 46.305
(which is debited, when decommissioning cost is paid, i.e. reduces to 0)

Income statement:
Depreciation 43.3
Unwinding of discount (5%x44.1) 2.205
45.505