Major overhaul - IAS 16

Dear sir, i have 2 questions: 1. Can i make a provision for regular overhauls ( say, major overhaul every 5 years) 2. there are 2 ways of recording the major overhaul as follow Assume total initial cost of PPE = $1000, useful life = 20 years, residual value=nil ,using straight line method after 5 years, the business have to perform major overhauling with assumed cost of $100 So the 1st double entry is DR PPE $1000 CR Cash/supplier $1000 2a. The business depreciates the PPE in 2 seperate components + $100 for major overhaul, annual depreciation charged to SoPL = $100/5=$20 + the remaining amount of $900 is depreciated over 20 years so annual depreciation expense = $900/20=$45 -> Total depreciation charged to SoPL = $65 At the end of year 5, they paid for the overhaul accounted it as follow: DR PPE $100 CR Cash $100 2b. In the first 5 years, annual depreciation = $1000/20=$50 After 5 years, they perform major overhauling and $100 is capitalised DR PPE $100 CR Cash/supplier $100 In the next 5 years, there's an extra depreciation item for Major overhaul and double entry as follow DR Depreciation expense $50+$20=$70 Cr Accumulated Depreciation $70 => Are those ways of recording major overhaul appropriate in accordance with IAS 16???