Investment Property – Change of use question

Just need some clarity or if you can let me know if I am right.

On the date of change of use from PPE to IP, a FV Gain (from either CA or FV model from PPE) goes to the RR in OCI

On the date of change of use from Inventory to IP, gain or loss goes to P+L

All subsequent FV gain or loss of IP at year end goes to P+L

Change from IP to PPE is the FV at date of change, and can use either the Cost or FV model after?