Consistency in Calculation of EVA

Dear Sir / Madam,

Technical Article on EVA Part I and II has narrated EVA Calculation at threadbare. However I find there is no consistency as far as treatment to adjustment. For example in December 2007 ACCA P5 paper which has got EVA Calculations for 8 marks has following adjustment

1) Other Non Cash Expenses amounted to 12 Million per Year in both 2006 and 2007

Treatment as per ACCA Technical Article

1) Add to Profit in both years
2) Add to Capital employed in Both Years

However in solved example – this amount has NOT been added to Capital Employed.

Kindly help me to understand this.

Deepak