Tessandre leases a hangar for its drone fleet. Commencement-date file: lease liability 450,000; lease payment made to the lessor one month before the commencement date 25,000; amount reimbursed by the lessor to induce Tessandre to sign (lease incentive) 30,000; commission paid to an intermediary to obtain the lease, qualifying as an initial direct cost 7,000; estimated costs of restoring the hangar required by the lease, measured under IAS 37, 16,000 (given). What is the cost of the right-of-use asset?
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