Yes and yes.
When the lead element wheels, this costs an extra PIP.
When other elements in column behind it wheel, the cost has already been paid.
So you are correct.
Note this cost is per move, so if the lead element wheels twice in one move (for example, left then right to effectively shift the column over), the extra PIP is only paid once.
If the lead element wheels twice in separate moves (for example, when marching), the extra PIP is paid twice - once in each move.
Anthony