Niko Ltd. signed a lease for a five-year term that requires yearly, beginning-of-year payments of $194,000 including maintenance. Based on allocating the lease payment on relative stand-alone prices, the lease component is $179,000 and the non-lease component for maintenance is $15,000. Niko has a residual guaranteed value of $26,500 at the end of the lease term. Nikos IBR is 10%. (PV of $1, PVA of $1, and PVAD of $1.) (Use appropriate factor(s) from the tables provided.)

Required: 1. Calculate the ROU asset. (Round your intermediate calculations and final answer to the nearest whole dollar amount.)