Help with Leases/TIs in Three Statement Model

Hi all, is anyone able to explain the accounting of leases and tenant incentives from a landlord perspective please? I currently have a rent roll for a REIT and am putting together a three statement op model. I'm straight lining the leases on my income statement, adjusting on the cash flow, and then creating new liabilities for rent frees, tenant improvement, and leasing commissions on the BS which I'm amortising over the length of the tenancy. My problem is I can't seem to balance and I'm 99% sure its due to something mentioned above. Also working under IFRS. Any steer would be great -- thanks in advance.

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Help with Leases/TIs in Three Statement Model

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