OP note chp12. Leases 1.Lease accounting, 1.1 initial recognition

HI Sir, OP note chp12. Leases 1.Lease accounting, 1.1 initial recognition Why in the column of "Liability" says the liability is "Fixed payments Less incentive", but in the example 2 Lease accounting, working 2 b/f figure is still the PV of Total payment only (GBP 22,730) , withought deducting incentive GBP500 (Lessor reimburse GBP500)? When we calcuate the Lease Liability, do we need to deduct the incentive or not? Thanks.