Según esta prueba los 27KWh son los utilizables y los reales deben andar sobre los 30,5 kWh.
http://insideevs.com/kia-soul-ev-range-autonomy-demonstration-nets-100-miles/
"Of course, the Nissan LEAF has a significantly smaller 24kWh battery than the Soul EV, and of that 24kWh, only about 21.3kWh is usable to propel the car. The Kia Soul EV properly advertises the size of the battery that the consumer cares about; the useable stored autonomous energy. We found that to be almost exactly 27kWh useable, which means that the actual Kia Soul EV battery size is about 30.5kWh total."
http://insideevs.com/kia-soul-ev-range-autonomy-demonstration-nets-100-miles/
"Of course, the Nissan LEAF has a significantly smaller 24kWh battery than the Soul EV, and of that 24kWh, only about 21.3kWh is usable to propel the car. The Kia Soul EV properly advertises the size of the battery that the consumer cares about; the useable stored autonomous energy. We found that to be almost exactly 27kWh useable, which means that the actual Kia Soul EV battery size is about 30.5kWh total."