5 Operating expenses by nature
| 2016 | 2017 |
CHF 1,000 |
|
|
Material costs | 181,143 | 188,610 |
Personnel costs | 174,217 | 187,451 |
Depreciation of property, plant and equipment | 6,750 | 6,969 |
Impairment loss on assets held-for-sale | – | 490 |
Amortization of intangible assets | 14,144 | 16,723 |
Impairment loss on capitalized development costs | – | 647 |
Other operating costs | 71,480 | 81,640 |
|
|
|
Total operating costs incurred (gross) | 447,734 | 482,530 |
|
|
|
Capitalization of development costs in position inventories (see note 15) | (1,759) | (1,214) |
Capitalization of development costs in position intangible assets (see note 18) | (6,642) | (10,074) |
Other operating income | (1,243) | (3,324) |
|
|
|
Total operating expenses, according to statement of profit or loss | 438,090 | 467,918 |
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