How are intra-entity inventory transfers recorded on the books of the selling company

How are intra-entity inventory transfer recorded on the books of the buying company?

Why are intra-entity sales and purchases eliminated in consolidation?

How is the Gross Profit rate calculated in determining intra-entity deferred profits?

For consolidation purposes, how is intra-entity gross profit on ending inventory balances treated on the balance sheet and on the income statement (cost of goods sold)?

What happens to the unrealized gross profit in the beginning inventory of the subsequent period?

When will the unrealized gross profit be earned as revenue?

What is the difference between a downstream sale and an upstream sale?

For the allocation of consolidated Net Income to the non-controlling interest, how is the deferred profit on downstream sales treated?

For the allocation of consolidated Net Income to the non-controlling interest, how is the deferred profit on upstream sales treate