initial direct cost in lease

[zia ahmad]

AOA.

i want to know abt intial direct cost in lease.
i know that initial direct incurred by lessee will
include in amount of leased asset recognized in lessee
balance sheet.

but whats about if initial direct cost incurred by lessor??
and whats about if initial direct cost incurred by
(Maufacturer and dealer lessor).

kindly give me guidence

regards