7 Operating expenses by nature

	2018	2019
CHF 1,000
Material costs	211,044	219,914
Personnel costs	197,320	220,254
Depreciation of investment property	–	222
Depreciation of property, plant and equipment	7,699	8,786
Depreciation of right-of-use assets	–	10,513
Amortization of intangible assets	14,070	14,541
Other operating costs	97,532	91,550

Total operating costs incurred (gross)	527,665	565,780

Capitalization of development costs in position inventories	(6,153)	(3,945)
Capitalization of development costs in position intangible assets (see note 21)	(12,834)	(12,388)
Other operating income	(3,436)	(1,327)

Total operating expenses, according to statement of profit or loss	505,242	548,120