8 OPERATING EXPENSES BY NATURE
| Notes | 2023 | 2024 |
CHF 1,000 |
|
|
|
Material costs |
| 451,674 | 407,509 |
Personnel expenses | 9.2 | 332,233 | 303,476 |
Depreciation of property, plant and equipment |
| 24,949 | 20,176 |
Impairment loss on property, plant and equipment |
| 536 | – |
Depreciation of right-of-use assets |
| 14,186 | 13,517 |
Amortization of intangible assets |
| 31,659 | 33,112 |
Impairment loss on intangible assets |
| – | 5,602 |
Other operating costs |
| 108,273 | 100,821 |
|
|
|
|
Total operating costs incurred (gross) |
| 963,510 | 884,213 |
|
|
|
|
Capitalization of development costs in position inventories |
| (5,841) | (5,815) |
Capitalization of development costs in position intangible assets | 21 | (12,327) | (13,000) |
Other operating income |
| (6,923) | (6,693) |
|
|
|
|
Total operating expenses, according to statement of profit or loss |
| 938,419 | 858,705 |