Let's say you incur $678 of Direct costs when acquiring the lease, and following paragraph 24(c) of IFRS 16 or ASC 842-10-25-10, it's added to the value of the ROU asset. 

To account for this in Cradle,  enter the $678 in the direct costs field.

Which would produce the following journal:

Dr ROU Asset $678 

Where the Credit goes depends on your company's situation, either against the expense to reverse that out or directly to cash.

Given we're not privy to this information, we put the Credit to a suspense account, so when uploaded to the GL, you clear it out to the appropriate account. 

As you can see in this case, we've added $678 of Direct Costs and subtracted $123 of incentives before commencement from the ROU Asset. 

 
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