2016 Sample Question Q2 – Ratio Analysis

Hi, I am confused with the method to calculate the below ratio in the soultion:
1) ROCE 11.6%
2) Net asset turnover 1.6 times

I adopted part of the data here, you can check the full question here if you want:
https://www.google.com/url?sa=t&rct=j&q=&esrc=s&source=web&cd=&ved=2ahUKEwiwoaTTqeTuAhUqw4sBHciPDvEQFjABegQIARAC&url=https%3A%2F%2Fwww.accaglobal.com%2Fcontent%2Fdam%2FACCA_Global%2FStudents%2Ffun%2Ff7%2Fj16_hybrid_F7_q.pdf&usg=AOvVaw0hk40HfKVHF62SgJawwmas
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Sales: 62,500
PBIT: 4,900
Equity: 23,600
Non-current liabilities
– 10% loan notes 10,000
– Finance lease obligation 6,400
Current liabilities
– Finance lease obligation 2,100
– Other current liabilities 7,200

1) ROCE:
=PBIT/Capital Employed (i.e. Equity + Non-current liabilities)
=4,900/(23,600+10,000+6,400+2,100)
= 11.6%

-> I understand that the 2,100 in current liabilities belong to debt financing, so should be included in calculating the ROCE.

2) Net Asset Turnover
=Sales/ Capital Employed (i.e. Equity + Non-current liabilities)
=62,500/(23,600+10,000+6,400)
=1.6 times

-> The solution doesn’t include the 2,100 in current liabilities here. But why?

In other words, the denominator of both ROCE and Net Asset Turnover are Capital Employed, but can anyone tell me when to include the Finance lease obligation shown in current liabilities.