6. According to AASB 137 a provision is a liability whereby the timing of the amount is uncertain. Which of the following would not be considered a provision according to the standard? a. A car yard has issued its purchasers of the new Mazda 3 a two year warranty on any manufacturer faults. b. The company is planning on renovating its offices and plans on offsetting an amount to cover these costs in the future. c. BHP have signed a legal agreement with the Western Australian government to fund the clean up of the tailings from a contaminated mine site. d. A retailer of home wares is concerned that one its largest customers may not pay the amount owing to them. The business has decided to write this amount off in their accounts, just in case this customer does not pay their account. Justification