7 OPERATING EXPENSES BY NATURE
| Notes | 2021 | 2022 |
CHF 1,000 |
|
|
|
Material costs |
| 351,919 | 476,336 |
Personnel expenses | 12.2 | 306,324 | 349,916 |
Depreciation of property, plant and equipment |
| 12,628 | 16,578 |
Depreciation of right-of-use assets |
| 12,232 | 14,874 |
Amortization of intangible assets |
| 34,184 | 35,602 |
Other operating costs |
| 99,281 | 119,199 |
|
|
|
|
Total operating costs incurred (gross) |
| 816,568 | 1,012,505 |
|
|
|
|
Capitalization of development costs in position inventories |
| (1,455) | (2,636) |
Capitalization of development costs in position intangible assets | 21 | (9,579) | (11,561) |
Other operating income |
| (4,428) | (1,882) |
|
|
|
|
Total operating expenses, according to statement of profit or loss |
| 801,106 | 996,426 |
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