FSA: interest converage ratio interest, remember, adjusted

atate2007

Reading 28, page 467, question 2: it asked about interest coverage ratio. It adjusted interest expense and EBIT to get new interest rate coverage ratio.
But I remembered in Reading 27, it said interest coverage will be remain the same no matter you treat it as capital or expense. is it?
or maybe I remember it wrong, it is only in the case that expense the interest payment? Thanks.