The source provides an architectural overview of how elastic overscroll (the "rubber-banding" effect) is implemented within the Chromium Compositor (CC) for both the main viewport and individual scrollable elements. It explains that overscroll is tracked distinctly from the regular scroll offset using the ScrollTree and applied as a visual translation using the TransformTree, ensuring the content's logical layout remains unchanged. This separation allows the effect to be handled efficiently as a lightweight GPU-driven transform animation on the compositor thread, which prevents expensive main-thread paint invalidations. Furthermore, the text addresses challenges related to threaded scrolling for non-composited elements and the compatibility issues with LCD text rendering, often requiring the element to be promoted to a composited layer to ensure smooth overscroll animations.