Kia 2012 Annual Report Download - page 95
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Details of expenses by nature for the years ended December 31, 2012 and 2011 are summarized as follows:
2012 2011
Fluctuation of inventories ₩ 110,551 (678,204)
Raw material and merchandise consumed 31,114,554 29,119,359
Employee benefits 3,635,792 3,235,328
Other employee benefits 609,717 529,119
Depreciation and amortization 1,063,844 990,800
Overseas marketing and export expenses 1,113,871 1,075,192
Sales promotion 1,010,506 750,540
Warranty expenses 1,040,461 1,088,844
Commissions and fees 709,494 631,570
Test expenses 733,759 616,770
Advertising 1,282,854 1,205,120
Freight 442,634 380,901
Rent 57,547 53,568
Utilities 291,391 251,431
Repairs and maintenance 126,126 105,247
Others 377,581 336,269
₩ 43,720,682 39,691,854
(In millions of won)