Consolidated: profit attributable to NCI

hi, if parent transfer an asset of a carrying amount of $4mil to subsidiary for $5mil, and the remaining life of asset is 2.5years. this is a mid year acquisition (6months)
Subsidiary profit for the year $33800.
NCI is 25%

so we should minus 200,000(($5mil – $4mil) / 2.5 year x 6/12 months) of excess depreciation from the cost of sales.

so should we included the 200k when we calculate the profit attributable to NCI, 25% x ($33800 + 200depreciation) ? or we ignore it.

and what if same situation, but now subsidiary transfer the asset to parent?