Final answer:
In lease accounting, lessees do not include initial direct costs in the computation of lease liability; these costs are capitalized and amortized over the lease term.
Step-by-step explanation:
The lessee does not include the initial direct costs in the computation of lease liability ever. When accounting for a lease according to the International Financial Reporting Standards (IFRS) 16 and the Financial Accounting Standards Board (FASB) ASC 842, lease liability is calculated as the present value of the future lease payments. Initial direct costs are typically expenses that the lessee incurs to secure a lease, such as commissions or legal fees. These are not part of the lease liability but are instead included in the right-of-use asset and subsequently amortized over the lease term.