IFRS16 – CONFUSED – PLEASE HELP

Question regarding leases

I understand that on initial recognition of an RoU asset, you need to deduct “inducements” and add on directly attributable costs such as legal fees etc. BUT do I not discount them to their PV like I do for the lease liability portion? Also, do I then recognise the inducement value separately as deferred revenue and release it over the lease term to match with the depreciation on the capital expenditure it funded? Same with the legal fees, I add them on to the RoU asset but can I then capitalise them separately and amortise or am I double counting?