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???