Should a provision be recognised in the following situations? 

1. A furnace has a lining that needs to be replaced every five years for technical reasons. At the reporting date, the lining has been in use for three years. 

2. An airline is required by law to overhaul its aircraft once every three years. 

3. Under new legislation, an entity is required to fit smoke filters to its factories by 31 December 2018, and entities that do not comply will be fined or required to pay penalties. As at 30 June 2018, the entity has not fitted the smoke filters. Should a provision be recognised at 30 June 2018 and 30 June 2019?