What balance of my Lease Incentives do I input into Occupier?

For existing leases that you are transitioning to ASC 842/IFRS 16 (those that were in existence prior to your transition date) you will input the unamortized balance of the Lease Incentive remaining on your Balance Sheet as at your transition date.

For leases entered into after your transition date you would enter in the agreed upon amount of Lease Incentives outlined in the leasing arrangement.