ias37 kaplan tricky example

hi ,every one ,i hope studying is good
actually i’ve a little quistion regarding the example mentioned at kaplan f7 books in provision chapter ,
here is the example :
Environmental provision
Rowsley is a company that carries out many different activities. It is proud of its reputation as a ‘caring’ organisation and has adopted various ethical policies towards its employees and the wider community in which it operates. As part of its annual financial statements, the company publishes details of its environmental policies, which include setting performance targets for activities such as recycling, controlling emissions of noxious substances and limiting use of non-renewable resources.
The company has an overseas operation that is involved in mining precious metals. These activities cause significant damage to the environment, including deforestation. The company incurred capital costs of $100 million in respect of the mine and it is expected that the mine will be abandoned in eight years’ time. The mine is situated in a country where there is no environmental legislation obliging companies to rectify environmental damage and it is very unlikely that any such legislation will be enacted within the next eight years. It has been estimated that the cost of cleaning the site and re-planting the trees will be $25 million if the replanting were successful at the first attempt, but it will probably be necessary to make a further attempt, which will increase the cost by a further $5 million. The company’s cost of capital is 10%.

the answer as mentioned in the book:
Accounting entries for the long-term environmental provision:
$000
(1) Dr Non-current assets 13,995
Cr Provisions (non-current liability) 13,995
Recognise provision at present value (30,000 × 1/1.108)

(2) Dr Depreciation expense 14,249
Cr Accumulated depreciation 14,249
Annual depreciation charge ((100,000 + 13,995) / 8 years)

(3) Dr Finance costs 1,400
Cr Provisions (non-current liability) 1,400
First year unwinding of the discount (13,995 × 10%)

i understand the whole example , except the third journal entry , i just couldn’t figure out why the have calculated the unwinding ,
please according to what i know , we start calculation the unwinding cost since the second year and so on , not in the first year
please i need your help there guys