Adding investments to capital employed

Hello,
I made a MOC from BPP where there is a one question relating to choosing two projects in order to improve ROCE.
First project involves revenue expenditure and the second one is the purchase of machinery treated as capital expenditure. Why those two projects only affect the profit and do not affect the capital employed? I mean with revenue expenditure I could agree (but still it’s decreasing our cash and then providing us additional cash – so capital employed could be changed) however for the second project we are adding one more assets to the company, why we are not adjusting capital employed then?

thank you

Comment: oh you can close the topic, I just realised that they are adding machinary to capital employed 😐