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7  Research and development

 

2017

2018

CHF 1,000

 

 

Gross research and development costs incurred1

 59,166

72,159

Reclassification of development costs related to engineering services to cost of sales

(11,254)

(12,573)

Capitalization of development costs in position inventories (see note 16) 

(726)

(6,153)

Capitalization of development costs in position intangible assets (see note 19)

(10,074)

(12,834)

Amortization of development costs and acquired technology

13,310

10,487

Impairment loss on capitalized development costs

 647

 

 

 

Total research and development (gross), according to statement of profit or loss

51,069

51,086

 

 

 

Government research subsidies

 (1,073)

(1,039)

 

 

 

Total research and development (net)

49,996

50,047

  1. 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 8.6% of sales (2017: 9.3%).