30 June 2019
30 June 2018
$'000
$'000
Right-of-use assets*
Properties
68,569
5,070
Motor Vehicles
259
-
Connectivity Links
9,696
-
78,524
5,070
12 leases .
-a leases .
-i amounts recognised in the consolidated balance sheet .
the consolidated balance sheet includes the following amounts relating to leases : .
additions to the right-of-use assets during the 2019 financial year were $ 0 .
3 million .
-ii amounts recognised in the consolidated statement of comprehensive income .
the consolidated statement of comprehensive income shows the following amounts relating to leases : .
the total cash outflow for leases in 2019 was $ 8 .
6 million .
-iii the group ’ s leasing activities and how these are accounted for .
the group has a number of leases over property motor vehicles and connectivity links that have varying terms escalation clauses and renewal rights .
leases are recognised as a right-of-use asset and a corresponding liability at the date at which the leased asset is available for use by the group .
each lease payment is allocated between the liability and finance cost .
the finance cost is charged to profit or loss over the lease term so as to produce a constant periodic rate of interest on the remaining balance of the liability for each year .
the right-of-use asset is depreciated over the shorter of the asset ' s useful life and the lease term on a straight-line basis .
assets and liabilities arising from a lease are initially measured on a present value basis .
lease liabilities include the net present value of the following lease payments : .
- fixed payments -including in-substance fixed payments less any lease incentives receivable fixed payments -including in-substance fixed payments less any lease incentives receivable .
- variable lease payments that are based on an index or a rate .
- amounts expected to be payable by the lessee under residual value guarantees .
- the exercise price of a purchase option if the lessee is reasonably certain to exercise that option and .
- payments of penalties for terminating the lease if the lease term reflects the lessee exercising that option .
the lease payments are discounted using the interest rate implicit in the lease if that rate can be determined or the group ’ s incremental borrowing rate .
right-of-use assets are measured at cost comprising the following : .
- the amount of the initial measurement of lease liability .
- any lease payments made at or before the commencement date less any lease incentives received .
- any initial direct costs and .
- restoration costs .
payments associated with short-term leases and leases of low-value assets are recognised on a straight-line basis as an expense in profit or loss .
short-term leases are leases with a lease term of 12 months or less .
low-value assets comprise it-equipment and small items of office furniture .
-iv extension and termination options .
extension and termination options are included in a number of property and equipment leases across the group .
these terms are used to maximise operational flexibility in terms of managing contracts .
the majority of extension and termination options held are exercisable only by the group and not by the respective lessor .

Question: What costs are taken into account for measuring Right-of-use assets?
Answer: the amount of the initial measurement of lease liability any lease payments made at or before the commencement date, less any lease incentives received any initial direct costs restoration costs