pls answer this

Lazar and Huang 1. Grease Bhd leased out tangible non-current assets as operating leases. At 1 Jan x5 the carrying value of such asset was RM20 mil. These assets were recently leased out on operating leases and have now expired. The entity is undecided as to whether to sell or lease it to customers under operating leases. The fair value less selling costs of the assets is RM18 mil. Required: Discuss the accounting treatment of these assets for the year ended 31 Dec x5