Sale and leaseback accounting

Couldn’t find examples problems online sry.

Sale and finance leaseback – any excess or deficiency of sale proceeds over the carrying amount should be amortised over the lease term in proportion to the depreciation of the leased asset and should not be recognised upfront.
b. Sale and operating lease back – it is assumed that the transaction is done at fair value. The following is the accounting treatment:
i. Any difference in the carrying amount and the fair value should be recognised upfront.
ii. In case the sale value of the asset is more than the carrying amount, it should be amortised over the lease term.
iii. In case the sale value of the asset is the same as fair value of the asset, this will not have any accounting impact.
iv. In case the sale value of the asset is less than the fair value, there are two scenarios that may arise:
1. Where the loss on sale value is compensated by future lease payments at below market price such loss should be deferred over a period of time.
2. Where the loss on sale value is not compensated by the future lease payments, the same should be recognised upfront. As 19

https://www.vinodkothari.com/wp-content/uploads/2017/03/Understanding_Sale_and_Leaseback.pdf

if it is IndAS let me know.