We have taken Land for lease upto 5 year. We have entered agreement and the same need to registered. We have paid Advocate Fees Rs 5000 and Registration charges 38000. As per IND AS-116, these costs should be included in the asset to find ROU.? If yes, all the expenses covered under " Lease A/C only or we account these expense in difference GL ( Legal Service & Registration Fees A/C ).?
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