Initial Measurement of the Right-of-Use Asset
The right-of-use asset equals the net present value of the lease.
For a finance lease, the asset's residual value (RV) equals the residual value percentage (RV%) in the asset type multiplied by the current cost. If the right-of-use asset is proposed and generated from a lease, the RV% is the same as the RV% in the asset type.
For an operating lease, the RV of an asset that's proposed and generated from a lease equals the total interest amount of the lease, shown as a negative value. The RV% is calculated as the residual value divided by the asset current cost.