Kia 2015 Annual Report Download - page 94

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(c) Details of changes in intangible assets for the year ended December 31, 2014 are summarized as follows:
(In millions of won)
Beginning
balance Acquisition Disposal Amortization Reclassification
Impairment
losses Other
Ending
balance
Development costs
₩
1,523,953 495,988 - (370,759) - - 341 1,649,523
Industrial property rights 21,417 3,665 - (11,281) - - 107 13,908
Software 61,237 51,695 (15) (25,942) - - (885) 86,090
Membership 59,711 4,651 (219) - (1,003) 1,703 72 64,915
Other 13,131 25,799 (336) (1,262) - - (171) 37,161
₩
1,679,449 581,798 (570) (409,244) (1,003) 1,703 (536) 1,851,597
(d) Details of research and development expenditures for the years ended December 31, 2015 and 2014 are summarized as follows:
(In millions of won)
2015 2014
Capitalized development costs
₩
663,783 495,988
Test expenses (manufacturing costs) 93,654 150,402
Test expenses (selling and administrative expenses) 766,101 623,603
₩
1,523,538 1,269,993
13. Other Assets
Other assets as of December 31, 2015 and 2014 are summarized as follows:
(In millions of won)
2015 2014
Other current assets:
Financial asset at fair value through profit or loss
₩
200,261 200,056
Accrued income 35,820 87,904
Prepaid expenses 70,485 79,192
Current derivatives asset 2,122 1,448
Deposits provided 2,159 2,162
Other 8,539 10,294
₩
319,386 381,056
Other non-current assets:
Long-term accounts and notes receivable - other
₩
100,605 98,816
Long-term prepaid expenses 89 500
Long-term advanced payments 10,632 9,406
Finance lease receivables 6,134 3,876
₩
117,460 112,598
88 | KIA MOTORS
December 31, 2015 and 2014
KIA MOTORS CORPORATION AND SUBSIDIARIES
NOTES TO THE CONSOLIDATED
FINANCIAL STATEMENTS