D. R.  HORTON, INC.  AND SUBSIDIARIES NOTES TO CONSOLIDATED FINANCIAL STATEMENTS — (Continued) softness in the homebuilding industry may result in the determination that some of the Company’s goodwill has become impaired, which would result in a potentially significant charge to reflect goodwill impairment.
Accumulated amortization related to goodwill was $38.9 million at September 30, 2006 and 2005.
Other intangible assets, which are amortized over their useful lives, were fully amortized by the end of fiscal 2004, and therefore, their carrying values were $0 as of and subsequent to September 30, 2004.
Amortization of other intangible assets was $3.7 million in fiscal 2004.
Warranty Costs The Company typically provides its homebuyers a one-year comprehensive limited warranty for all parts and labor and a ten-year limited warranty for major construction defects.
Since the Company subcontracts its homebuilding work to subcontractors who typically provide it with an indemnity and a certificate of insurance prior to receiving payments for their work, claims relating to workmanship and materials are generally the primary responsibility of the subcontractors.
Warranty liabilities have been established by charging cost of sales for each home delivered.
The amounts charged are based on management’s estimate of expected warranty-related costs under all unexpired warranty obligation periods.
The Company’s warranty liability is based upon historical warranty cost experience in each market in which it operates and is adjusted as appropriate to reflect qualitative risks associated with the types of homes built and the geographic areas in which they are built.
Changes in the Company’s warranty liability were as follows:
## Table 0 ##
Insurance Claim Costs The Company has, and requires the majority of its subcontractors to have, general liability insurance (including construction defect coverage) and workers compensation insurance.
These insurance policies protect the Company against a portion of its risk of loss from claims, subject to certain self-insured retentions, deductibles and other coverage limits.
In certain states where the Company believes it is too difficult or expensive for subcontractors to obtain general liability insurance, the Company has waived its traditional subcontractor general liability insurance requirements to obtain lower bids from subcontractors.
The Company self insures a portion of its overall risk, partially through the use of a captive insurance entity which issues a general liability policy to the Company, naming certain subcontractors as additional insureds.
The Company records expenses and liabilities related to the costs to cover its self-insured and deductible amounts under those policies and for any estimated costs of potential claims and lawsuits (including expected legal costs) in excess of its coverage limits or not covered by such policies, based on an analysis of the Company’s historical claims, which includes an estimate of claims incurred but not yet reported.
Expenses related to such claims were approximately $41.7 million, $101.2 million and $80.9 million in fiscal 2006, 2005 and 2004, respectively.
Advertising Costs The Company expenses advertising costs as they are incurred.
Advertising expense was approximately $110.6 million, $78.9 million and $64.3 million in fiscal 2006, 2005 and 2004, respectively
D. R.  HORTON, INC.  AND SUBSIDIARIES NOTES TO CONSOLIDATED FINANCIAL STATEMENTS — (Continued) land and development costs are allocated to each lot.
The inventory within each community is categorized as construction in progress and finished homes, residential land and lots developed and under development, and land held for development, based on the stage of production or plans for future development.
The Company typically does not purchase land for resale.
However, when the Company owns land or communities under development that no longer fit into its development and construction plans and it is determined that the best use of the asset is the sale of the asset, the project is accounted for as land held for sale, assuming the land held for sale criteria are met.
The Company records land held for sale at the lesser of its carrying value or fair value less estimated costs to sell.
In performing impairment evaluation for land held for sale, several factors are considered including, but not limited to, prices for land in recent comparable sales transactions, market analysis studies, which include the estimated price a willing buyer would pay for the land and recent legitimate offers received.
If the estimated fair value less costs to sell an asset is less than the current carrying value, the asset is written down to its estimated fair value less costs to sell.
Impairment charges are also recorded on finished homes in substantially completed communities when events or circumstances indicate that the carrying values are greater than the fair values less estimated costs to sell these homes.
The key assumptions relating to the valuations are impacted by local market economic conditions and the actions of competitors, and are inherently uncertain.
Due to uncertainties in the estimation process, actual results could differ from such estimates.
The Company’s quarterly assessments reflect management’s estimates and it continues to monitor the fair value of held-for-sale assets through the disposition date.
See Note D.  Homebuilding Interest The Company capitalizes homebuilding interest costs to inventory during active development and construction.
Capitalized interest is charged to cost of sales as the related inventory is delivered to the buyer.
Additionally, the Company writes off a portion of the capitalized interest related to communities for which inventory impairments are recorded.
The Company’s inventory under active development and construction was lower than its debt level during fiscal 2010, 2009 and 2008.
Therefore, a portion of the interest incurred is reflected as interest expense during those years.
The following table summarizes the Company’s homebuilding interest costs incurred, capitalized, expensed as interest expense, charged to cost of sales and written off during the years ended September 30, 2010, 2009 and 2008:
## Table 1 ##
Land and Lot Option Purchase Contracts In the ordinary course of its homebuilding business, the Company enters into land and lot option purchase contracts to procure land or lots for the construction of homes.
Under these contracts, the Company will fund a stated deposit in consideration for the right, but not the obligation, to purchase land or lots at a future point
Inventories, Land and Lot Position and Homes in Inventory We routinely enter into land/lot option contracts to purchase land or finished lots at predetermined prices on a defined schedule commensurate with planned development or anticipated new home demand.
We also purchase undeveloped land that generally is vested with all rights necessary to begin development or construction work, and we plan and coordinate the development of our land into residential lots for use in our homebuilding business.
We significantly increased our investments in land and lot acquisition, land development and housing inventory across all of our market regions during fiscal 2013 to meet housing demand as market conditions improved and to expand our operations in desirable markets.
We manage our inventory of owned land and lots and homes under construction relative to demand in each of our markets, including starting construction on unsold homes to capture new home demand, monitoring the number and aging of unsold homes and aggressively marketing our unsold, completed homes in inventory.
Our inventories, land and lot position and homes in inventory at September 30, 2013 and 2012 are summarized as follows:
## Table 2 ##
As of September 30,
## Table 3 ##
(1) Corporate and unallocated inventory consists primarily of capitalized interest and property taxes.
(2) Land/lots owned include approximately 32,500 and 24,700 owned lots that are fully developed and ready for home construction at September 30, 2013 and 2012, respectively.
Land/lots owned also include land held for development representing 21,700 and 41,100 lots at September 30, 2013 and 2012, respectively.
(3) The total remaining purchase price of lots controlled through land and lot option purchase contracts at September 30, 2013 and 2012 was $1.9 billion and $1.7 billion, respectively, secured with $42.4 million and $35.0 million in earnest money deposits.
Our lots controlled under land and lot option purchase contracts exclude approximately 2,800 and 5,200 lots at September 30, 2013 and 2012, respectively, representing lots controlled under lot option contracts for which we do not expect to exercise our option to purchase the land or lots, but the underlying contracts have yet to be terminated.
We have reserved the deposits related to these contracts.
(4) Homes in inventory include approximately 1,300 and 1,100 model homes at September 30, 2013 and 2012, respectively.
Approximately 9,000 and 6,400 of our homes in inventory were unsold at September 30, 2013 and 2012, respectively.
At September 30, 2013, approximately 3,000 of our unsold homes were completed, of which approximately 600 homes had been completed for more than six months.
At September 30, 2012, approximately 2,100 of our unsold homes were completed, of which approximately 400 homes had been completed for more than six months.
Our homebuilding segment’s land and lot position and homes in inventory at September 30, 2019 and 2018 are summarized as follows:
## Table 4 ##
September 30, 2018

<table><tr><td></td><td colspan="2">September 30,</td></tr><tr><td></td><td>2006</td><td>2005</td></tr><tr><td></td><td colspan="2">(In millions)</td></tr><tr><td>Warranty liability, beginning of year</td><td>$121.6</td><td>$96.0</td></tr><tr><td>Warranties issued</td><td>75.2</td><td>71.2</td></tr><tr><td>Changes in liability for pre-existing warranties</td><td>-15.5</td><td>-2.6</td></tr><tr><td>Settlements made</td><td>-50.9</td><td>-43.0</td></tr><tr><td>Warranty liability, end of year</td><td>$130.4</td><td>$121.6</td></tr></table>
<table><tr><td></td><td colspan="3">Year Ended September 30,</td></tr><tr><td></td><td>2010</td><td>2009</td><td>2008</td></tr><tr><td></td><td colspan="3">(In millions)</td></tr><tr><td>Capitalized interest, beginning of year</td><td>$128.8</td><td>$160.6</td><td>$338.7</td></tr><tr><td>Interest incurred</td><td>173.2</td><td>205.0</td><td>236.7</td></tr><tr><td>Interest expensed:</td><td></td><td></td><td></td></tr><tr><td>Directly to interest expense</td><td>-86.3</td><td>-100.2</td><td>-39.0</td></tr><tr><td>Amortized to cost of sales</td><td>-122.1</td><td>-122.8</td><td>-227.9</td></tr><tr><td>Written off with inventory impairments</td><td>-2.1</td><td>-13.8</td><td>-147.9</td></tr><tr><td>Capitalized interest, end of year</td><td>$91.5</td><td>$128.8</td><td>$160.6</td></tr></table>
<table><tr><td></td><td colspan="8">As of September 30,</td></tr><tr><td></td><td colspan="4">2013</td><td colspan="4">2012</td></tr><tr><td></td><td>Construction in Progress and Finished Homes</td><td>Residential Land/Lots Developed and Under Development</td><td>Land Held for Development</td><td>Total Inventory</td><td>Construction in Progress and Finished Homes</td><td>Residential Land/Lots Developed and Under Development</td><td>Land Held for Development</td><td>Total Inventory</td></tr><tr><td></td><td colspan="8">(In millions)</td></tr><tr><td>East</td><td>$293.5</td><td>$363.6</td><td>$85.8</td><td>$742.9</td><td>$220.6</td><td>$260.2</td><td>$91.9</td><td>$572.7</td></tr><tr><td>Midwest</td><td>182.3</td><td>208.6</td><td>21.3</td><td>412.2</td><td>133.2</td><td>161.6</td><td>23.3</td><td>318.1</td></tr><tr><td>Southeast</td><td>677.2</td><td>679.1</td><td>152.2</td><td>1,508.5</td><td>382.8</td><td>321.1</td><td>201.1</td><td>905.0</td></tr><tr><td>South Central</td><td>610.3</td><td>785.0</td><td>48.3</td><td>1,443.6</td><td>416.9</td><td>406.6</td><td>111.7</td><td>935.2</td></tr><tr><td>Southwest</td><td>124.6</td><td>108.4</td><td>29.4</td><td>262.4</td><td>91.0</td><td>81.9</td><td>15.7</td><td>188.6</td></tr><tr><td>West</td><td>545.8</td><td>997.9</td><td>124.5</td><td>1,668.2</td><td>400.5</td><td>564.9</td><td>185.9</td><td>1,151.3</td></tr><tr><td>Corporate and unallocated -1</td><td>64.3</td><td>84.7</td><td>10.6</td><td>159.6</td><td>37.7</td><td>42.1</td><td>14.5</td><td>94.3</td></tr><tr><td></td><td>$2,498.0</td><td>$3,227.3</td><td>$472.1</td><td>$6,197.4</td><td>$1,682.7</td><td>$1,838.4</td><td>$644.1</td><td>$4,165.2</td></tr></table>
<table><tr><td></td><td colspan="8">As of September 30,</td></tr><tr><td></td><td colspan="4">2013</td><td colspan="4">2012</td></tr><tr><td></td><td>Land/LotsOwned -2</td><td>LotsControlledUnder Land and LotOption PurchaseContracts -3</td><td>TotalLand/LotsOwned andControlled</td><td>HomesinInventory -4</td><td>Land/LotsOwned -2</td><td>LotsControlledUnder Land and LotOption PurchaseContracts -3</td><td>TotalLand/LotsOwned andControlled</td><td>HomesinInventory -4</td></tr><tr><td>East</td><td>14,700</td><td>5,600</td><td>20,300</td><td>1,900</td><td>11,600</td><td>7,100</td><td>18,700</td><td>1,500</td></tr><tr><td>Midwest</td><td>5,600</td><td>1,900</td><td>7,500</td><td>1,000</td><td>5,000</td><td>1,100</td><td>6,100</td><td>800</td></tr><tr><td>Southeast</td><td>34,200</td><td>22,600</td><td>56,800</td><td>5,400</td><td>24,900</td><td>20,500</td><td>45,400</td><td>3,400</td></tr><tr><td>South Central</td><td>41,000</td><td>16,700</td><td>57,700</td><td>5,300</td><td>25,700</td><td>22,300</td><td>48,000</td><td>4,200</td></tr><tr><td>Southwest</td><td>6,600</td><td>1,400</td><td>8,000</td><td>1,100</td><td>5,200</td><td>4,200</td><td>9,400</td><td>1,000</td></tr><tr><td>West</td><td>24,500</td><td>6,100</td><td>30,600</td><td>2,300</td><td>22,200</td><td>2,900</td><td>25,100</td><td>2,100</td></tr><tr><td></td><td>126,600</td><td>54,300</td><td>180,900</td><td>17,000</td><td>94,600</td><td>58,100</td><td>152,700</td><td>13,000</td></tr><tr><td></td><td>70%</td><td>30%</td><td>100%</td><td></td><td>62%</td><td>38%</td><td>100%</td><td></td></tr></table>
<table><tr><td></td><td colspan="4">September 30, 2019</td></tr><tr><td></td><td>Land/LotsOwned -1</td><td>Lots Controlled UnderLand and Lot PurchaseContracts -2(3)</td><td>Total Land/LotsOwned andControlled</td><td>Homes inInventory -4</td></tr><tr><td>East</td><td>11,000</td><td>30,500</td><td>41,500</td><td>3,900</td></tr><tr><td>Midwest</td><td>8,300</td><td>10,900</td><td>19,200</td><td>2,200</td></tr><tr><td>Southeast</td><td>34,800</td><td>73,300</td><td>108,100</td><td>8,900</td></tr><tr><td>South Central</td><td>41,600</td><td>51,400</td><td>93,000</td><td>7,900</td></tr><tr><td>Southwest</td><td>6,700</td><td>5,800</td><td>12,500</td><td>1,300</td></tr><tr><td>West</td><td>19,000</td><td>14,000</td><td>33,000</td><td>3,500</td></tr><tr><td></td><td>121,400</td><td>185,900</td><td>307,300</td><td>27,700</td></tr><tr><td></td><td>40%</td><td>60%</td><td>100%</td><td></td></tr></table>

Question: Does the value of Midwest in total inventory in 2013 greater than that in 2012?
Answer: No