8 OPERATING EXPENSES BY NATURE
| Notes | 2024 | 2025 |
CHF 1,000 |
|
|
|
Material costs |
| 407,509 | 381,710 |
Personnel expenses | 9.2 | 303,476 | 305,870 |
Depreciation of property, plant and equipment |
| 20,176 | 18,122 |
Impairment loss on property, plant and equipment |
| – | 2,134 |
Depreciation of right-of-use assets |
| 13,517 | 12,223 |
Amortization of intangible assets |
| 33,112 | 30,648 |
Impairment loss on intangible assets |
| 5,602 | 145,404 |
Other operating costs |
| 100,821 | 114,880 |
|
|
|
|
Total operating costs incurred (gross) |
| 884,213 | 1,010,991 |
|
|
|
|
Capitalization of development costs in position inventories |
| (5,815) | (4,655) |
Capitalization of development costs in position intangible assets | 21 | (13,000) | (10,241) |
Capitalization of software in position intangible assets | 21 | - | (16,319) |
Other operating income |
| (6,693) | (5,873) |
|
|
|
|
Total operating expenses, according to statement of profit or loss |
| 858,705 | 973,903 |