Initial direct costs
In one sentence
Initial direct costs are incremental costs of obtaining a lease that would not have been incurred if the lease had not been obtained — they are added to the right-of-use asset.
Initial direct costs (IDC) are incremental costs — such as commissions and certain legal fees — that a lessee would not have incurred had it not obtained the lease. They are capitalised into the right-of-use asset at commencement and amortized over the lease term, not expensed immediately.
Cite: ASC 842-20-30-5 / IFRS 16.24(c)
See Initial direct costs in a real calculation
Enter a lease and Ledgerage computes it — every figure traced back to the standard.