According to the Kioti workshop manual and Kioti, recent mfg years correspond to the letters of the alphabet. 2011 tractor serial numbers should begin with the letter (K) and some do. However, mine starts with an (L). So then does that make my tractor a 2012 model. No, according to the Kioti representative. He said the letter corresponds to the year manufactured. There are no model years as you see in cars and trucks.
Still then, my tractor should have been manufactured in 2012 even though my butt has been polishing the seat since October 2011.
This is just another one of those Kioti conundrums that you will get used too, mabe!