8 Research and development

	2018	2019
CHF 1,000
Gross research and development costs incurred1	72,159	77,788
Reclassification of development costs related to engineering services to cost of sales	(12,573)	(12,547)
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)
Amortization of development costs and acquired technology	10,487	10,949

Total research and development (gross), according to statement of profit or loss	51,086	59,857

Government research subsidies	(1,039)	(1,077)

Total research and development (net)	50,047	58,780

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 9.4% of sales (2018: 8.6%).