But what puzzles me with all this is why you would be descending at 110 kts to have to accelerate to 140?
In most cases descending to a level and you are more likely to be at 160kts when you arrive at the target speed ie with cruise power set you will sit there waiting for the speed to bleed off to the 140 kts.
Climbing is different as you will be below cruise speed you will have a higher AOA and more drag as you level and you maybe at full power?
Pace