8 RESEARCH AND DEVELOPMENT
| Notes | 2020 | 2021 |
CHF 1,000 |
|
|
|
Gross research and development costs incurred1 |
| 78,472 | 86,824 |
Reclassification of development costs related to engineering services to cost of sales |
| (12,121) | (15,973) |
Capitalization of development costs in position inventories |
| (2,396) | (1,455) |
Capitalization of development costs in position intangible assets | 21 | (15,318) | (9,579) |
Amortization of development costs and acquired technology |
| 13,406 | 12,050 |
|
|
|
|
Total research and development (gross), according to statement of profit or loss |
| 62,043 | 71,867 |
|
|
|
|
Government research subsidies, recognized in other operating income |
| (147) | (1,152) |
|
|
|
|
Total research and development (net) |
| 61,896 | 70,715 |
1 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 7.6% of sales (2020: 8.5%).
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