The human have a +10% production bonus on Earth due to the moon. But if you set Earth to build a colony ship with 100% spending set on 100% military, the planetary screen will display only 24 shields while you can expect 26 (24 from home world base + 10% from moon bonus). And the moon bonus is correctly displayed on the planetary detail screen.
And when you hit turn and change sliders to ensure that you will produce only 1 shield, you discover that only 24 shields have been used to construct the Colony ship.