5 Operating expenses by nature
| 2016 | 2017 |
January to June, CHF 1,000 |
|
|
Material costs | 82,790 | 87,783 |
Personnel costs | 85,827 | 92,143 |
Depreciation of property, plant and equipment | 3,406 | 3,403 |
Amortization of intangible assets | 6,795 | 8,310 |
Other operating costs (net) | 32,228 | 38,026 |
|
|
|
Total operating costs incurred (gross) | 211,046 | 229,665 |
|
|
|
Capitalization of development costs in position inventories | (1,326) | (500) |
Capitalization of development costs in position intangible assets | (2,199) | (5,439) |
|
|
|
Total operating expenses, according to statement of profit or loss | 207,521 | 223,726 |
As a result of the legal integration of a subsidiary in the previous year, the Group recognized a plan curtailment. The positive past
service costs in the amount of CHF 1.4 million are included in the personnel costs of 2016.
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