5 Operating expenses by nature
2012 | 2013 | |
|---|---|---|
CHF 1,000 | Restated | |
Material costs | 112,803 | 122,222 |
Personnel costs | 138,462 | 141,565 |
Depreciation of property, plant and equipment | 6,251 | 6,454 |
Amortization of intangible assets | 4,011 | 3,805 |
Other operating costs (net) | 123,424 | 106,380 |
Total operating costs incurred (gross) | 384,951 | 380,426 |
Capitalization of development costs in position inventories (see note 15) | (42,585) | (36,686) |
Capitalization of development costs in position intangible assets (see note 18) | (3,967) | (10,248) |
Total operating expenses, according to statement of profit or loss | 338,399 | 333,492 |