sale and leaseback/ROU asset ifrs16

hello mr.chris

this is my imaginary question
we have an asset with the cv of 30m(end of year2) we initially bought it for 50m and it has a useful life of 5 years
we have to pay 30m yearly with a 25% discount rate(i love hyperinflation!) and a 10% interest
we sell the asset for 100m and lease it back
to recognize the ROU of the assset that we have now leased we say: pv of LL=58,560,000
_________ x 30,000,000=17,568,000
100,000,00
now why is that our right of use ?
like lets say we didnt own the asset in the first place and straight up leased it for 58,560,000which would be our rou(assuming no direct costs).why is the sale and leaseback rou’s treatement different and what’s the logic behind it?

i just cant connect the dots of why is it the way it is like we sold it for a 100m and the PV of our LL is 58,560,000 why not just dispense with the percentage of the cv thing and recognize it as a normal lease?

and if the answer is because of a “matching concept” or sth like that i swear to god will debit CAVE and credit ACCOUNTING for all intents and purposes, i can’t handle it anymore 🙂

thanks for your time