Machinery have its tools that requirement to be replaced after 10 years for methodical reason.?

Machinery has its tools that need to be replaced after 10 years for controlled reasons. At the balance sheet, the tools hold been in use for 5 years.
Explain is here any present obligation and whether provision is recognized or not?
If yes consequently why?
Answers:
Question of Inventory & precaution. Source(s): self

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