In relation to Item $2,$ assume that the terms of the lease agreement impose an annual additional lease payment on Knappa based on $2\%$ of Knappa$$s sales revenue earned from the shop. At the commencement of the lease, Knappa$$s budget forecast for the shop$$s sales revenue is as follows: Explain how the additional lease payments would be accounted for and the impact, if any, on the measurement of the lease liability at initial recognition.