Interest Coverage Ratio, Interest expense or payment?

I know we’ve been talking so much about this question but after I read a textbook example i am confused again.

According to my understanding earlier, CFAI uses interest payment in the calculation of interest coverage ratio.

However, in the example (FSA textbook, P63 Example 3), it’s clearly using Interest Expense from Income statement to do the calculation, which makes me confused again!! Could anyone please read this example and explain to me?

Thank you!

I think the point is that company can choose to define interest coverage differently i.e not taking into account capitalised interest. In that example, which is an extraction from actual footnote, the author is trying to show the effect on the ratio based on different scenario. It does go on to recommend to include capitalised interest + effect on EBIT in the calculation later.