Why is the first payment missing from the Lease Liability?

There is a payment made at the beginning of the lease

When there is a payment made at the beginning of the lease, the payment is excluded from the Lease Liability.

Under ASC 842, GASB 87 and GASB 96, the Liability is calculated as the present value of committed future payments. When a payment is made at the beginning of the lease or subscription, it is not a future payment, therefore excluded from the Lease Liability calculation and included in the ROU Asset calculation.