Question: What is the journal entry for this given? What is the should be journal entry, and the correcting entry if the error is found this

What is the journal entry for this given? What is the should be journal entry, and the correcting entry if the error is found this year the next year?
What is the journal entry for this given? What is the should

5. The estimated dismantling cost of several manufacturing facilities constructed at the beginning of 2020 , for which the enterprise incurs a constructive obligation, was not recognized. The manufacturing facilities have a useful life of 20 years

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