This lesson shows how list comprehension with if–else works in Python. We start with a list of numbers. For each number, we check if it is even. If yes, we double it. If no, we add one. We add the result to a new list. This repeats for all items. The final list contains transformed values based on the condition. The execution table tracks each step, showing the current item, condition result, action taken, and the list building up. Key points include the placement of if–else before the for loop, how both true and false cases produce results, and that this is not filtering but transforming every item. The quiz checks understanding of the list state at steps, condition truth, and effect of changing the condition.