6 Research and development
CHF 1,000 | 2013 | 2014 |
Gross research and development costs incurred1 | 104,144 | 84,852 |
Reclassification to cost of sales to match with revenue from development services | (14,471) | (13,532) |
Capitalization of development costs in position inventories (see note 15) | (36,686) | (18,182) |
Capitalization of development costs in position intangible assets (see note 18) | (10,248) | (16,222) |
Amortization of development costs and acquired technology | 2,584 | 2,535 |
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Total research and development (gross), according to statement of profit or loss | 45,323 | 39,451 |
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Government research subsidies | (1,807) | (1,945) |
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Total research and development (net) | 43,516 | 37,506 |
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 9.9% of sales (2013: 11.7%).