Reading 26 Evaluating financial reporting quality Example 4

Reading 21 Example 4 Expense Recognition for an ISP

I don’t understand the solutions to Questions 1 and 2.

For Question 2, to get the 2006 operating profit, I thought I should add the capitalised amount of $647m to the COGS and remove the amortisation chage of $241m and $25m.

Please help.