ADP, Inc. Dealer Services 5607 New King Street Troy, MI 48098 2010 Financial Statement Changes Kia January 2010 Dear Accounting Customer: There have been several changes requested by Kia for the 2010 financial reporting year. These changes will affect the standard base files supported by ADP DMS@NET. Please refer to the instructions in your Updating the Financial Statements user manual to complete the changes. If you have questions about the information in this packet, please call the ADP Customer Support Center at 1-800-633-6323, weekdays 7 a.m. to 9 p.m., and Saturday 9 a.m. to 9 p.m. (EST). Sincerely, ADP Customer Support Center The ADP logo is a registered trademark of ADP of North America, Inc. January 2010 ADP, Inc. Printed in U.S.A. 1 of 8 February 4, 2010
2010 Kia Financial Statement MANUAL ENTRY WORKSHEET Use the following worksheet to write the Amount (-/+) and Code (temporary or permanent) for your financial statement memo entries. Receivables Past Due 30 Days Service and Parts 1 8 6 Vehicle 1 9 6 Customer Notes 1 10 6 Lease, Rental & Service Contracts 1 11 6 Misc Customer 1 12 6 Warranty Claims Kia 1 14 6 Warranty Claims Other 1 15 6 Pre Delivery Service Kia 1 16 6 Factory Holdback Kia 1 17 6 Factory Holdback Other 1 18 6 Vehicle Incentives 1 19 6 Other Distributor Receivables 1 20 6 Inventories Demos-Kia Car 1 26 6 Demos-Kia Truck 1 26 8 Demos-Other Car 1 27 6 Demos-Other Truck 1 27 8 New Vehicle-Kia Car 1 28 6 New Vehicle-Kia Truck 1 28 8 New Vehicle-Other Car 1 29 6 New Vehicle-Other Truck 1 29 8 Used Vehicle-Kia Car 1 31 6 Used Vehicle-Kia Truck 1 31 8 Used Vehicle-Other Car 1 33 6 Used Vehicle-Other Truck 1 33 8 Program Vehicle-Kia Car 1 34 6 Program Vehicle-Kia Truck 1 34 8 CPO Vehicles Kia + Other 1 32 6 CPO Vehicles Kia + Other 1 32 8 2 of 8 January 2010 ADP, Inc.
Other Vehicle Assets Lease Vehicles 1 46 6 Rental Vehicles 1 47 6 Long Term Debt Amt Due 1 Year Notes Payable-Capital Loans 1 29 12 Mortgages Payable 1 30 12 Other Notes & Contracts 1 31 12 Owners/Officers Notes 1 32 12 Subordinated Debt 1 33 12 Current Earnings Before Taxes January-New Kia Units 1 49 9 January-New Other Units 1 49 10 January-Used Retail Units 1 49 11 January-Used Wholesale Units 1 49 12 January-Profit or Loss 1 49 13 January-New Fleet Kia 1 49 14 January-New Fleet Other 1 49 15 February-New Kia Units 1 50 9 February-New Other Units 1 50 10 February-Used Retail Units 1 50 11 February-Used Wholesale Units 1 50 12 February-Profit or Loss 1 50 13 February-New Fleet Kia 1 50 14 February-New Fleet Other 1 50 15 March-New Kia Units 1 51 9 March-New Other Units 1 51 10 March-Used Retail Units 1 51 11 March-Used Wholesale Units 1 51 12 March-Profit or Loss 1 51 13 March- New Fleet Kia 1 51 14 March- New Fleet Other 1 51 15 January 2010 ADP, Inc. 3 of 8
Current Earnings Before Taxes continued: April-New Kia Units 1 52 9 April-New Other Units 1 52 10 April-Used Retail Units 1 52 11 April-Used Wholesale Units 1 52 12 April-Profit or Loss 1 52 13 April- New Fleet Kia 1 52 14 April- New Fleet Other 1 52 15 May-New Kia Units 1 53 9 May-New Other Units 1 53 10 May-Used Retail Units 1 53 11 May-Used Wholesale Units 1 53 12 May-Profit or Loss 1 53 13 May- New Fleet Kia 1 53 14 May- New Fleet Other 1 53 15 June-New Kia Units 1 54 9 June-New Other Units 1 54 10 June-Used Retail Units 1 54 11 June-Used Wholesale Units 1 54 12 June-Profit or Loss 1 54 13 June- New Fleet Kia 1 54 14 June- New Fleet Other 1 54 15 July-New Kia Units 1 55 9 July-New Other Units 1 55 10 July-Used Retail Units 1 55 11 July-Used Wholesale Units 1 55 12 July-Profit or Loss 1 55 13 July- New Fleet Kia 1 55 14 July- New Fleet Other 1 55 15 August-New Kia Units 1 56 9 August-New Other Units 1 56 10 August-Used Retail Units 1 56 11 August-Used Wholesale Units 1 56 12 August-Profit or Loss 1 56 13 August- New Fleet Kia 1 56 14 August- New Fleet Other 1 56 15 4 of 8 January 2010 ADP, Inc.
Current Earnings Before Taxes continued: September-New Kia Units 1 57 9 September-New Other Units 1 57 10 September-Used Retail Units 1 57 11 September-Used Wholesale Units 1 57 12 September-Profit or Loss 1 57 13 September- New Fleet Kia 1 57 14 September- New Fleet Other 1 57 15 October-New Kia Units 1 58 9 October-New Other Units 1 58 10 October-Used Retail Units 1 58 11 October-Used Wholesale Units 1 58 12 October-Profit or Loss 1 58 13 October- New Fleet Kia 1 58 14 October- New Fleet Other 1 58 15 November-New Kia Units 1 59 9 November-New Other Units 1 59 10 November-Used Retail Units 1 59 11 November-Used Wholesale Units 1 59 12 November-Profit or Loss 1 59 13 November- New Fleet Kia 1 59 14 November- New Fleet Other 1 59 15 December-New Kia Units 1 60 9 December-New Other Units 1 60 10 December-Used Retail Units 1 60 11 December-Used Wholesale Units 1 60 12 December-Profit or Loss 1 60 13 December- New Fleet Kia 1 60 14 December- New Fleet Other 1 60 15 Financial Summary Net Working Capital Requirement 1 73 2 Average Monthly Expense 1 73 8 January 2010 ADP, Inc. 5 of 8
Used Vehicle Trade-In Summary Kia Car Sales-MTD 4 58 1 Kia Car Sales-YTD 4 58 2 Kia Truck Sales-MTD 4 59 1 Kia Truck Sales-YTD 4 59 2 Other Sales-MO 4 60 1 Other Sales-YTD 4 60 2 Lease Analysis Retail Lease Units-MO 4 63 1 Retail Lease Units-YTD 4 63 2 Retail Lease Gross-MO 4 64 1 Retail Lease Gross-YTD 4 64 2 Personnel Summary Dealer(s)-Administration 4 58 10 Mgrs/Foremen- New 4 59 3 Mgrs/Foremen - Used 4 59 4 Mgrs/Foremen - Combined 4 59 5 Mgrs/Foremen F & I 4 59 6 Mgrs/Foremen - Service 4 59 7 Mgrs/Foremen Body Shop 4 59 8 Mgrs/Foremen Parts & Accessories 4 59 9 Mgrs/Foremen Administrative 4 59 10 Salespersons New 4 60 3 Salespersons Used 4 60 4 Salespersons Combined 4 60 5 Salespersons F & I 4 60 6 Salespersons - Service 4 60 7 Salespersons Body Shop 4 60 8 Salespersons Parts & Accessories 4 60 9 Service/BS Technicians New 4 61 3 Service/BS Technicians Used 4 61 4 Service/BS Technicians Service 4 61 7 Service/BS Technicians Body Shop 4 61 8 6 of 8 January 2010 ADP, Inc.
Personnel Summary continued: Clerical New 4 62 3 Clerical Used 4 62 4 Clerical Service 4 62 7 Clerical - Body Shop 4 62 8 Clerical - Parts & Accessories 4 62 9 Clerical - Administrative 4 62 10 Other New 4 63 3 Other Used 4 63 4 Other Service 4 63 7 Other - Body Shop 4 63 8 Other-Parts & Accessories 4 63 9 Other - Administrative 4 63 10 Labor: Kia Mech Customer Labor 5 44 11 Other Mech Customer Labor 5 44 12 Kia Body Customer Labor 5 44 13 Other Body Customer Labor 5 44 14 Kia Mech Warranty Labor 5 45 11 Other Mech Warranty Labor 5 45 12 Kia Body Warranty Labor 5 45 13 Other Body Warranty Labor 5 45 14 Kia Mech Internal Labor 5 46 11 Other Mech Internal Labor 5 46 12 Kia Body Internal Labor 5 46 13 Other Body Internal Labor 5 46 14 Total Dollar Sales Prior Year MTD 5 50 7 Total Dollar Sales Prior YTD 5 50 8 January 2010 ADP, Inc. 7 of 8
Labor continued: New Kia Gross Prior Year MTD 5 51 7 New Kia Gross Prior Year YTD 5 51 8 New Other Gross Prior Year MTD 5 52 7 New Other Gross Prior YTD 5 52 8 Used Vehicle Gross Prior Year MTD 5 53 7 Used Vehicle Gross Prior YTD 5 53 8 Service Gross Prior Year MTD 5 54 7 Service Gross Prior YTD 5 54 8 Body Shop Gross Sales Prior Near 5 55 7 MTD Body Shot Gross Prior YTD 5 55 8 Parts & Accessories Gross Prior Year 5 56 7 MTD Parts & Accessories Gross Prior YTD 5 56 8 Total Gross Prior Year MTD 5 57 7 Total Gross Sales Prior YTD 5 57 8 Total Expenses Sales Prior Year MTD 5 58 7 Total Expenses Prior YTD 5 58 8 Oper. Profit (Loss) Prior Year MTD 5 59 7 Oper. Profit (Loss) Prior YTD 5 59 8 Net Additions or Deductions Prior Year 5 60 7 MTD Net Additions or Deductions Prior YTD 5 60 8 Total Bonuses Prior Year MTD 5 61 7 Total Bonuses Prior YTD 5 61 8 Net Profit (Loss) Before Taxes Prior Year MTD Net Profit (Loss) Before Taxes Prior YTD 5 62 7 5 62 8 8 of 8 January 2010 ADP, Inc.