How should YIAL record and measure the lease with Airway Inc.?

Initial measurement of right-of-use of each aircraft would be calculated as follows: Particulars Amount (₹) Initial measurement of lease liability for each aircraft 8,50,00,000 Initial lease payments made to Airway Inc. on 1st October, 2024, the lease commencement date (per aircraft) 10,00,000 Lease incentives received from Airway Inc. (per aircraft) (50,00,000) Initial direct cost per aircraft 1,00,000 Initial measurement of right-of-use of each aircraft 8,11,00,000 Right-of-use of each aircraft will be - 8.11 crores. For 5 aircrafts, the total lease will be recognized at 40.55 crores.