Kia 2012 Annual Report Download - page 81

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(d) Details of research and development expenses expenditures for the years ended December 31, 2012 and 2011 are summarized as
follows:
2012 2011
Capitalized development costs 293,340 375,459
Test expenses (manufacturing costs) 173,689 156,959
Test expenses (selling and administrative expenses) 560,070 459,811
1,027,099 992,229
(In millions of won)

Other assets as of December 31, 2012 and 2011 are summarized as follows:
2012 2011
 
Accrued income 100,636 63,942
Prepaid expenses 56,367 62,462
Deposits provided 6,275 25,595
Short-term loans 43,311 715
Derivative financial assets - 3,520
Held-to-maturity investments 1,706 446
Other 162 1,153
208,457 157,833
 
Held-to-maturity investments 17,049 16,934
Long-term accounts and notes receivable - other 105,887 103,854
Long-term prepaid expenses 2,657 3,962
Long-term advanced payments 2,371 -
127,964 124,750
(In millions of won)

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