tax on revaluation gain

Hallo,

When we have a revalution gain, e.g. asset cost is 800, after revaluion it is 850, and we have a tax on the gain of 10, I see in the example I am solving that:

We enter in the I/S the tax on the gain of 10, in the part of other comprehensive income, to arrive at the Total comprehensive incom, but, I also see that:
– we enter in the B/S under Non-current liabilities also this 10, why do we enter the 10 as well in the B/S, and under Non-current liabilities, and is this always done with tax on gain of revaluation till we sell/dispose of the asset, i.e. we’ll keep it in the NCL section of the SOFP till then?

Or, we enter the 10 only once in the I/S in the year of revaluation,

but we keep it in the SOFP so long as there is a sale/disposal of the asset?

– or how exactly, as we can’t have it every year in the I/S, as the revaluation occured already.

Thank you!