Why are adjustments made to the calculation of the noncontrolling interest for the effects of intercompany profit in upstream but not in downstream sales? What procedure is used in the consolidated...

Why are adjustments made to the calculation of the noncontrolling interest for the effects of intercompany profit in upstream but not in downstream sales? What procedure is used in the consolidated statements workpaper to adjust the noncontrolling interest in consolidated net assets at the beginning of the year for the effects of intercompany profits?