Do you lose resources invested if the building gets destroyed

Two scenarios 1. Researching a tech or creating units in a building. I delete the building - Do the invested resources head back into the economy. Tested and it seems the resource get back in. Wanted to confirm? 2. Researching a tech or creating units in a building. Enemy destroys the building - Do the invested resources head back into the economy? (Example losing a the TC that was researching IMP) I know losing a building foundation depletes the respources spent in. But scenario 2 confuses me.