How is the right-of-use asset measured? The right-of-use asset consists of the sum of the following components: (Select four components.) A. The lease liability determined as the present value of the remaining lease payments B. Lease payments the lessee makes to the lessor at or before the commencement date C. Any initial direct costs the lessee incurs. D. The option to purchase price is greater than the present value of the remaining lease payment E. A reduction for any lease incentives the lessee receives F. The present value of the sum of the lease payments and any residual value the lessee guarantees to pay (that is not otherwise included in the lease payment) is equal to substantially all of the asset's fair value. o search