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Quote Originally Posted by T16 View Post

Hyundai I believe have greatest budget and probably spend way more for development than it's rivals last year. But we all know where this goes.
Judging by test kms Citroen used most money for 2017 car development before start of the season. (Ignoring VW). Hyundai was next. (There is a table showing "official" test km before 2017 start)

During first half of 2017 Hyundai and Toyota looked similarly committed, but from mid-2017 it seems like Toyota is the biggest spender.

(This is just my speculation based on visible number of testing days)