For an upstream intercompany depreciable-asset gain, how are the holdback and its realization allocated?

How does the realization of an intercompany profit on a depreciable asset differ from inventory or land?

How much of the held-back depreciable-asset gain is realized each year, and through what mechanism?

Which accounting principle supports eliminating the unrealized profit on an intercompany depreciable-asset transfer?

How is the held-back depreciable-asset gain reflected on the parent's books under the equity method?

At the date of an intercompany sale of a depreciable asset, how is the recorded gain treated on consolidation?

When is the intercompany profit on a depreciable asset fully realized?