6 Research and development
2012 | 2013 | |
|---|---|---|
CHF 1,000 | Restated | |
Gross research and development costs incurred1 | 114,593 | 104,144 |
Reclassification to cost of sales to match with revenue from development services | (19,303) | (14,471) |
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) |
Amortization of development costs | 2,636 | 2,584 |
Total research and development (gross, according to statement of profit or loss) | 51,374 | 45,323 |
Government research subsidies | (983) | (1,807) |
Total research and development (net) | 50,391 | 43,516 |
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 11.7 % of sales (2012: 13.1 %).