8 RESEARCH AND DEVELOPMENT
| 2018 | 2019 |
CHF 1,000 |
|
|
Gross research and development costs incurred1 | 72,159 | 77,788 |
Reclassification of development costs related to engineering services to cost of sales | (12,573) | (12,547) |
Capitalization of development costs in position inventories | (6,153) | (3,945) |
Capitalization of development costs in position intangible assets (see note 21) | (12,834) | (12,388) |
Amortization of development costs and acquired technology | 10,487 | 10,949 |
|
|
|
Total research and development (gross), according to statement of profit or loss | 51,086 | 59,857 |
|
|
|
Government research subsidies | (1,039) | (1,077) |
|
|
|
Total research and development (net) | 50,047 | 58,780 |
- 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 9.4% of sales (2018: 8.6%).
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