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As per IAS-17 when lease is operating lease and fair value is equal to sale value then profit and loss is recognized immediately.
So in case of carrying value is 18000Rs and Sale Value = Fair Value = 20000Rs
Then there will be Profit = Sale Value – Carrying Value
= 20000 – 18000
If carrying value is 20000Rs and sale value is 20000Rs
Then there will be no Profit and no Loss = Sale Value – CarryingValue
= 20000Rs – 20000
If carrying Value is 22000Rs and Sale Value is 20000Rs
Then there will be Loss = Sale Value – Carrying value
= 20000 – 22000
Minus sign indicates loss of 2000Rs.