The Realisation of the Profit or Loss on a Depreciable

The realisation of the profit or loss on a depreciable asset transferred within the group:

A) is assumed to occur when the future benefits embodied in the asset are consumed by the group.
B) occurs when the asset is sold to an external party.
C) results in an inconsistent pattern with the allocation of depreciation of the asset.
D) is assumed to occur when an external entity becomes directly involved with the asset.