7 RESEARCH AND DEVELOPMENT
| Notes | 2023 | 2024 |
CHF 1,000 |
|
|
|
Gross research and development costs incurred1 |
| 89,649 | 80,950 |
Reclassification of development costs related to engineering services to cost of sales |
| (18,391) | (16,018) |
Capitalization of development costs in position inventories |
| (5,841) | (5,815) |
Capitalization of development costs in position intangible assets | 21 | (12,327) | (13,000) |
Amortization of development costs and acquired technology |
| 16,650 | 22,270 |
|
|
|
|
Total research and development (gross), according to statement of profit or loss |
| 69,740 | 68,387 |
|
|
|
|
Government research subsidies, recognized in other operating income |
| (735) | (1,026) |
|
|
|
|
Total research and development (net) |
| 69,005 | 67,361 |
- The amount includes the cost of materials, external services, personnel, temporary employees and overhead.
Costs for research and the development of new products (gross) amounted to 7.3% of sales (2023: 6.5%).