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 |
- 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%).
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