sale & lease back

Dear Tutor, when is the video for dale and lease back (chap 20) going to be uploaded? In case of t/f of asset not being a sale: We recognise a financial liability in books of lessee equivalent to amount that he received from the buyer as transfer proceed, isn't it? Also the lec note says, In case of t/f being a sale: For lessee, recognise a right ot use asset as a propotion of the previous carrying value of the underlying asset. Gain/losses on rights transferred to the Buyer. I didnt quite understand what you mean by these 2 points.