FSA: longterm debttoequity? examples, includes, interest, solution, reading

mp3bu

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 “longterm debt to equity”, the solution shows that longterm debt includes “deferred taxes”.
However, p 171 example “effect of capitalizing interest”
When calculating “longterm debt to equity”, the solution shows that longterm debt excludes “deferred taxes”.
The second example appears to be in flat contradiction of the first.
Which one is correct? Thank u!