IFRS 16 / Ind AS 116 – Leases (Right-of-Use Asset)
Para 24 – At the commencement date, the lessee shall measure the right-of-use asset at cost, comprising:
(a) the amount of the lease liability;
(b) lease payments made at or before the commencement date;
(c) initial direct costs; and
(d) estimated dismantling / restoration costs.
Other unrelated pre-operating expenditures cannot be added to the ROU asset.
Any idea what’s comprises of this defered expenses.. most of the expenses are allowed but training cost of pilot or salary / admin cost needs to be expense off
