Please read paras 22-24 of AASB 16 Leases. At the lease commencement date, the right-of-use asset recognised by the lessee includes all of the following, except: a) the initial measurement of the lease liability b) any lease payments made at or before the commencement date, less any lease incentives received c) any initial direct costs incurred by the lessee d) any initial direct costs incurred by the lessor