IFRS 16 lease

Dear sir,

I practiced a question where I found that there was lease agreement that required three annual payment at year end. The question mentioned that this was charged to cost of sales. In solution this was then removed from cost of sales and the whole question followed a lease liability table.

Why they removed from cost of sales? What is the correct accounting for such payments? As the book has only mentioned lease amortization schedule or lease liability table. What are accounting entries for these regular lease payments?

Thank you for your support.