5 Operating expenses by nature
| 2014 | 2015 |
CHF 1,000 |
|
|
Material costs | 123,435 | 144,139 |
Personnel costs | 148,130 | 149,813 |
Depreciation of property, plant and equipment | 6,271 | 6,213 |
Amortization of intangible assets | 4,068 | 10,239 |
Other operating costs (net) | 94,815 | 76,175 |
|
|
|
Total operating costs incurred (gross) | 376,719 | 386,579 |
|
|
|
Capitalization of development costs in position inventories (see note 15) | (18,182) | (4,132) |
Capitalization of development costs in position intangible assets (see note 18) | (16,222) | (9,101) |
|
|
|
Total operating expenses, according to statement of profit or loss | 342,315 | 373,346 |
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