in the aim of producing its products the firm brooks uses very complex installations that have to be regularly stopped to undergo "heavy maintenance". On 01/02/2020, brooks puts new machinery into service, with an entry value of 1,600,000. its utility period is estimated to be 15 years. this installation shall be stopped during one month every 3 years for the heavy maintenance. using the reputations of other machines as examples, the cost of the first maintenance is estimated 100,000. The planned realization of an important maintenance shall not be separately in brooks balance sheet. within the installation valued at 1,600,000, there may be significant components that have a utility life shorter than other parts of installation. how will this affect the books of accounts?