FSA: long-term debt-to-equity? includes, examples, interest, solution

w1977

Hi, guys.
I am totally at a loss when reading the examples from SchweserNotes book 3.

See p154 example: "converting from LIFO to FIFO"
When calculating "long-term debt to equity", the solution shows that long-term debt includes "deferred taxes".

However, p 171 example "effect of capitalizing interest"
When calculating "long-term debt to equity", the solution shows that long-term debt excludes "deferred taxes".

The second example appears to be in flat contradiction of the first.
Which one is correct? Thank u!