FAR10 Intercompany Transactions and Balances

What is the eliminating entry for the period of intercompany sale,  when a fixed asset is sold by the subsidiary to the parent?

What is the eliminating entry that would be made to eliminate intercompany gain, reinstate the carrying value of the asset to is cost to the parent from a nonaffiliate, and reinstate the accumulated depreciation? 

What accounts are affected in intercompany fixed asset transactions?

When one affiliated entry sells fixed assets to another affiliated entity, an intercompany fixed asset transaction has occurred. Does this transaction need to be eliminated?