IFRS 16 lease incentives received / receivable entries

[Scotty]

Hi guys
For lessees, lease incentives that are received by the lessee at or before the lease commencement date reduce the initial measurement of a lessee’s right-of-use asset.
The entry would be Dr Bank and Cr ROU

For the lease incentives that are receivable by the lessee at lease commencement date reduce a lessee’s lease liability
Would the entry be Dr lease liability and Cr ROU for setting up the receivable? what happens when the money received?

Thanks
Scotty!

[Marek Muc]

well, Dr Bank Cr Lease liability?