ROU and Lease liab.

Hello sir,
Was lately watchin’ the lectures on Lease.Thereby you recognised ROU with P.V of lease Liab+Initial Direct costs and – incentive..
However the lease liab consisted only of the P.V

Why isn’t the double entry matching?

Is it the case that initially DR ROU
CR lease liab @P.V of payments

And then
Deal with ROU seperately by
DR Initial direct costs (SOPL)
CR Incentive (SOPL).