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so what is the initial right of this asset considering the facts below if Iamp;#39;m trying to determine my remedies asset Iamp;#39;ll start at my least liability of 500 000 then my tenant Improvement allowance paid by the last soar since that is a lease incentive I will subtract that out my broker commission paid uh bad the lessee that is a initial direct cost I will add that then my first month rent panned out lease Inception that is a prepaid rent so I will add that to get to my ending right or sorry my beginning writing these asset balance of 490 000. on the bottom right hand corner hereamp;#39;s what the journal entry would be at least commencement you enter in your writing this asset for 490 enter your lease liability for 500 000 and sometimes I just start to Plug and Play from that point forward I would add in my couch for my tenant Improvement allowance for 50 000. this could be cash or it can be a tenant Improvement receivable depending on your companyamp;#39;s processes t