Prodigal Co Bpp Consolidated SPL

Hi…

I need help…

Immediately after acquisition of S co on 1 Oct 20×0, P co transferred an item of plant with carrying amount of $4 million to S co at an agreed value of $5 million.
at this date, the plant had a remaining life of two and a half years. P Co had included the profit on this transfer as a reduction in its depreciation cost. all depreciation is charged through cos.

i have difficulty understand the full adj
i know that profit on transfer is $1000
excess depn is $200

i cannot understand why $800 is being added to cos? i am getting only $200.

also, in NCI , why is it adding $200.. i thought it should be deducted

plz help