6 Research and development
| 2016 | 2017 |
CHF 1,000 |
|
|
Gross research and development costs incurred1 | 51,853 | 59,166 |
Reclassification of development costs related to engineering services to cost of sales | (7,955) | (10,766) |
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) |
Amortization of development costs and acquired technology | 11,593 | 13,310 |
Impairment loss on capitalized development costs | – | 647 |
|
|
|
Total research and development (gross), according to statement of profit or loss | 47,090 | 51,069 |
|
|
|
Government research subsidies | (1,098) | (1,073) |
|
|
|
Total research and development (net) | 45,992 | 49,996 |
- 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 (2016: 9.3%).
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