Why replace a part that is working well?

The quality of timing belts means they are not cheap, and because of their cost and importance it is usual for the bearings and idlers that assist them to be changed as well.   

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Car manufacturers recommend that timing belts should be changed after a certain mileage even if they are still working perfectly well. Why? KH

Several parts of your car require “preventive” maintenance (or replacement) while they are still working well and have no overt signs or consequences of defect. 

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Note: The results are not exact but very close to the actual.