Discussion Topic $2$: Upstream? Downstream?

In dealing with transactions between companies, accountants are required to make adjustments to nullify the occurrence. However, sometimes these transactions are a bit more complicated because non$-$controlling interests are present. Please consider the following questions:

Discuss fully the components of Upstream and Downstream transactions

Create an example of an intercompany transaction and describe the accounting differences between the two if they were being accounted for as either $1)$ an Upstream or $2)$ a Downstream occurrence.

Describe the differences as it presents itself in regard to Upstream and Downstream transactions.