We report numerical simulations confirming the predictions in Gordillo & Riboux (J. Fluid Mech., vol. 941, 2022, A10), where we elucidated the lubrication mechanism by which a drop of a low-viscosity liquid impacting over a smooth solid substrate skates over a thin gas film that prevents contact with the wall. Moreover, with the purpose of explaining the so-called lift-off mechanism reported in Kolinski et al. (Phys. Rev. Lett., vol. 112, issue 13, 2014, 134501), we extend our previous findings and derive expressions for the time-varying thickness of the gas layer at the region where the distance to the wall is minimum, finding good agreement with the numerical results. In addition, we report that our predictions for the minimum thickness of the gas film separating a falling drop from a wall at room temperature follow closely the experimental values when gas kinetic effects are retained in the analysis, and also report that the analogous equation for the minimum thickness of the vapour layer formed after a drop impacts a superheated wall predicts well the experimental measurements.