Under IFRS 16, a lessee is required to disclose depreciation for right-of-use assets by class of underlying asset in their primary financial statements. This information provides transparency into how the lease assets are being depleted over time and helps users of the financial statements understand the impact of these leases on the entity's financial position, performance, and cash flows. Interest income on right-of-use assets is not a direct disclosure requirement under IFRS 16, as right-of-use assets are not revenue-generating items but rather represent a form of debt instrument. Similarly, while lease expenses related to short-term leases with terms of one month or less and expense relating to variable lease payments included in the measurement of the lease liability are also relevant for understanding a company's lease arrangements, it is the depreciation for right-of-use assets by class of underlying asset that is specifically required to be disclosed in the primary financial statements according to IFRS 16.