6 Research and development
| 2015 | 2016 |
CHF 1,000 |
|
|
Gross research and development costs incurred1 | 56,691 | 51,853 |
Reclassification of development costs related to engineering services to cost of sales | (11,716) | (7,955) |
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) |
Amortization of development costs and acquired technology | 8,115 | 11,593 |
|
|
|
Total research and development (gross), according to statement of profit or loss | 39,857 | 47,090 |
|
|
|
Government research subsidies | (1,203) | (1,098) |
|
|
|
Total research and development (net) | 38,654 | 45,992 |
- 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 9.3% of sales (2015: 9.1%).
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