we are following IFRS 16 for our international firm. As per IFRS 16 sub lease income has to be credited in Right of Use amortization expense grouping. we have peculiar case of Internal sub lease income to another entity under same group. we are expensing say 100K as ROU expense and receiving 20K as sub lease income. Hence we have 80K as expense in ROU amortization group. In the other entity we are expensing 20K as rent expense as there is no third party liability. can anybody advise is this treatment is correct as per IFRS 16?