what is the use of ICP TOP,ICP NONE,ICP entites

Hi Experts,

Could you please clarify me,i awalys confusion about ICP.

Lets take a exp

suppose E1 parent                                              

                    E2 child--ICP                                      

                   E3 Child--ICP    

     rentala/c--is icp

    expense--isicp

   xyz ---puga/c                                   

 

E2 child                                                                                   E3 child

rental(revenue a/c)  ==500                                    rental(revenue a/c)  ==0

expenses A/c  ==0                                                  expenses A/c  ==600   

         

In this secanario ,the two enties&a/c are intercompany partner  so nothing is rollup tp E1.everything has to eliminate before going to parent entity and discrabence has to store in plug A/C.

my quesation here,how these ICP TOP,ICP NONE,ICP Entities will work.could you please clarify me by using the above example(how elimination process execute).