SQL Server SLEEPING MODE , locks and transactions

 Is a SQL Server transaction holding a lock on resources when the client aborts the operation?
 I receive a regular question “What does the SQL Server sleeping state mean , and are resources locked?”
 Let’s investigate .
 Activity Monitor lists information about SQL Server processes. A session in the sleeping state means a client connection without an active query.
But , If a client :
1)creates a session ,
2)submits a long running transaction
3)No commit or rollback is executed
4)Client application states a query timeout of 60 seconds and the transaction hasn’t completed (or the connection is broken )
5)The SQL server session will go into a sleeping state. And maintain locks
 To test ,  the steps above do the following –
 On the SQL Server . Assuming there is a “testable”
 CREATE PROCEDURE MYSPSLEEPING
AS
 BEGIN TRAN
 INSERT INTO testtable (ID,avalue) VALUES(1 ,'myvalue')
 WAITFOR DELAY '0:5:10'--
 ROLLBACK