Select from the list belowallitems that are included in the measurement of the right-of-use asset recognised by a lessee at the commencement of a lease in accordance with the requirements of AASB 16.Noteyou may select more than one answer from the list below.

1 Any initial direct costs incurred by the lessor

2 Any lease payments made at or before the commencement date, less any incentives received

3 An estimate of the costs to dismantle and remove the underlying asset, to restore the site on which it is located and to restore the asset to the conditions required by the lease contract

4 Any initial direct costs incurred by the lessee

The present value of the lease payments that are not paid at that date

5 All amounts provided by residual value guarantees by the lessee to the lessor