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.