Cash discount received

As per BPP text. (page.no 241) Chapter 14, it has highlighted as Important quoting
i) “Cash (or settlement) discounts received are deducted from cost of sales in the statement of profit or loss. ”

per page no. 245 Chapter 14 control account, solution is given as
ii) “Cost of sales – purchases (Note 2) less discounts received”

per page no. Chapter 18 Preparation of FS for Sole trader
iii) discount received is included in “Other Income ” after GP.

Watching your lecture it’s clear it shouldn’t be in COS but per BPP it’s quite confusing. Also in Kaplan text page no. 78, it has mentioned disc. received as Net cost of Goods Purchases .