PP&E and their depreciation in construction contracts IFRS 15 Revenue

Hi, I had a confusion related to 2 questions which are conflicting with my concepts. 1) There is a question in kaplan book ch#11 test your understanding # 6. This question was related to construction contracts. In this question a guy called Amir on 1 January 20X1 contracted with a customer to construct a stadium. The contract expected to take 2 years to complete. In the question it also tells that on 1 January 20X1 (i.e,exactly at the inception of contract) Amir purchased a plant to be used on contract at a cost of $16m. The question only asked for accounting of first year (i.e, 1 january 20X1 to 31 December 20X1). Now in a solution provided to this question the cost of purchasing a plant i.e, $16m was added in the total contract cost and then calculated the overall profit. And secondly, the depreciation of 1 year from 1 January 20X1 to 31 December 20X1 was included in ‘costs incurred to date’ in calculating the inventory figure in SOFP i.e, cost incurred to date(which included depreciation) minus cost of sales recognized to date= inventory. Note that this depreciation was not included in total contract cost in calculating the overall profit or loss.

2) Second question is TYU#8 (Merryview).In this question we have to calculate contract asset for 2 years , for the year ended 31 March 20X1 and for the year ended 31 March 20X2. Scheduled date of completion for the contract was 31 December 20X2. The contract commenced on 1 July 20X0. Now Firstly, This question required us to calculate cost incurred to date and estimated costs of completion by ourselves which will finally give us the total contract cost i.e,(estimated costs+cost incurred to date=total contract cost). Secondly, unlike to scenario 1 above where amir had purchased the new machinery for construction at the start of contract , this question tells us that, ”Plant and machinery used exclusively on the contract cost $3,600,000 (or 3600 if we round off last 3 zeros) on 1 July 20X0 i.e, at the start of contract”.At the end of contract plant and machinery will be expected to transfer to a different contract at a value of $600,000, so this will become residual value for calculating depreciation and depreciation will be calculated on time-apportioned basis. Now my question is that unlike previous scenario , in this scenario’s solution the depreciation was added to cost incurred to date and estimated costs to completion which gave us the total contract cost or in other words depreciation was added to total contract cost WHY?? Is it because in previous scenario amir purchased new machinery for the contract so the total cost of buying machinery was added to the total contract cost and depreciation was only included in cost incurred to date figure which we use to calculate inventory in SOFP. In 2nd question only the depreciation was added to cost incurred to date and estimated costs to completion in total contract cost and not the total cost of plant?? Kindly explain this issue