IFRS 16

My Dear tutor,I have another question.

The standard says that the right of use asset is initially measured:

At the commencement date of right of use asset
amount of lease liability-understood
initial direct cost incurred such as legal fees only adding over right-of-use asset not lease liability-understood
lease payments before or on commencement date-lease incentives–understood
estimated dismantling cost-coming to this part If i have right of use asset costing say for instance 20000 and estimated dismantling cost is say for instance 3000 do i need to capitalise it or not ?this part look unclear for me