intra-group trasaction of NCA

Sir, I want to know how to consolidate the intra-groupa trasaction of NCA?

the company who sells the NCA should cancel the URP from its retained earnings

and the company who buys the NCA should cancel the additional depreciation from its

retained earnings.

is the judgement right? In the BPP textbook, there is a contradiction in page141-142 and page 162. so that I cannot

thanks for your answer.