7 OPERATING EXPENSES BY NATURE
| Notes | 2020 | 2021 |
CHF 1,000 |
|
|
|
Material costs |
| 242,938 | 351,919 |
Personnel expenses | 12.2 | 259,640 | 306,324 |
Depreciation of investment property |
| 222 | - |
Depreciation of property, plant and equipment |
| 9,472 | 12,628 |
Depreciation of right-of-use assets |
| 10,915 | 12,232 |
Amortization of intangible assets |
| 15,056 | 34,184 |
Impairment loss on capitalized development costs |
| 2,051 | - |
Other operating costs |
| 88,494 | 99,281 |
|
|
|
|
Total operating costs incurred (gross) |
| 628,788 | 816,568 |
|
|
|
|
Capitalization of development costs in position inventories |
| (2,396) | (1,455) |
Capitalization of development costs in position intangible assets | 21 | (15,318) | (9,579) |
Other operating income |
| (1,585) | (4,428) |
|
|
|
|
Total operating expenses, according to statement of profit or loss |
| 609,489 | 801,106 |
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