Revaluation surplus

Hello Sir. I hope you are good.

1. You said in one of your lectures that revaluation reserve is part of equity items because it is unrealized profit which means we have not sold the asset plus not receive any cash in return and we only recognize realized profits in our SOPL which means we sold the asset eventually and received money in return but why you did not say anything why sometimes profit on revaluation recorded as part of other comprehensive income and when it is going to be?

2. Let’s say our assets in our SOFP is worth $60,000 but they are revalued to $100,000 after a year which means we need to increase our asset by $40,000 but what amount will go to the other comprehensive income and when?

3. Is it true that the gain on revaluation of $40,000 will be shown in other comprehensive income as an unrealized profit on revaluation?

4. Is it true that realized profits are recorded in SOPL but Unrealized profits are recorded in OCI until they become realized when we receive cash?