Which of the following would be included under provisions?

(i). The company decides to upgrade equipment next year; the cost will be $100 000. 

(ii). The company receives an invoice for $10 000 for an advertisement that appeared in the local paper. 

(iii). The company produces televisions and estimates that warranty costs over the next two years will be $40 000. 

(iv). A company owes employees a total of 405 days’ pay in holidays at year-end but is uncertain when they will take the leave.