5 Operating expenses by nature

	2015	2016
CHF 1,000
Material costs	144,139	181,143
Personnel costs	149,813	174,217
Depreciation of property, plant and equipment	6,213	6,750
Amortization of intangible assets	10,239	14,144
Other operating costs (net)	76,175	70,237

Total operating costs incurred (gross)	386,579	446,491

Capitalization of development costs in position inventories (see note 15)	(4,132)	(1,759)
Capitalization of development costs in position intangible assets (see note 18)	(9,101)	(6,642)

Total operating expenses, according to statement of profit or loss	373,346	438,090