Abnormal profits of sub

Hi mike

The comprehensive example, chapter 9.the sub sold ppe for 36k post acq, this was treated as abnormal profits, so we included all of it in post acq retained earnings. Is abnormal profits not spread evenly but treated in full when it was made so if it had been pre acq it would have been treated as pre acq in full?

Also assuming again it was post acq, would that profit appear in the income statement, under other income (of s) ?

Cheers

Hugh