Borrowing costs

My Dear Tutor,I have two questions and my question here is that from one example interest earned on investment goes to P/L and for the second example interest earned are deducted from capitalized amount.

1st example)

On October 1 2015 Dawes commenced construction of a manufacturing plant that is expected to take four years to complete.It is being financed entirely by a four-year term loan of $5 million (taken out at the start of the construction).The loan carries fixed interest at 14% per annum and issue costs of 2% (of the loan value) were incurred on the loan .During the year $72000 had been earned from the temporary investment of these borrowings.

solution
interest on $5 million at 14%—————–700000
Amortisation of issue costs using straight-line apportionment(10000/4)—–25000
less interest earned on temporary investment of surplus funds————-(72000)
amount capitalised————————————————————-653000

2nd example

Apex issued a $10 million unsecured loan with a coupon (nominal) interest rate of 6% on 1 april 2016.The loan is redeemable at a premium which means the loan has an effective finance cost of 7.5% per annum.The loan specifically issued to finance the building of the new store which meets the definition of a qualifying asset in IAS23.Construction of the store commenced on 1 may 2016 and it was completed and ready for use on 28 February 2017,but did not open for trading untill 1 april 2017.During the year trading at Apex’s other stores was below expectations so Apex suspended the construction of the new store for a two month period during July and august 2016.The proceeds of the loan were temporarily invested for the month of April 2016 and earned interest of $40000

-capitalised borrowing cost
10*7.5%*8/12=50

P/l
40-earned interest
(25)-interest cost
Why we include interest earned on investment in P/L

but in the first example we deducted 72000 from capitalised borrowing cost?

Need explanation