6 Research and development
| 2014 | 2015 |
CHF 1,000 |
|
|
Gross research and development costs incurred1 | 84,852 | 56,691 |
Reclassification to cost of sales to match with revenue from development services | (13,532) | (11,716) |
Capitalization of development costs in position inventories (see note 15) | (18,182) | (4,132) |
Capitalization of development costs in position intangible assets (see note 18) | (16,222) | (9,101) |
Amortization of development costs and acquired technology | 2,535 | 8,115 |
|
|
|
Total research and development (gross), according to statement of profit or loss | 39,451 | 39,857 |
|
|
|
Government research subsidies | (1,945) | (1,203) |
|
|
|
Total research and development (net) | 37,506 | 38,654 |
- 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 9.1 % of sales (2014: 9.9 %).
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