7 OPERATING EXPENSES BY NATURE
| 2019 | 2020 |
CHF 1,000 |
|
|
Material costs | 219,914 | 242,938 |
Personnel expenses (see note 12.2) | 220,254 | 259,640 |
Depreciation of investment property | 222 | 222 |
Depreciation of property, plant and equipment | 8,786 | 9,472 |
Depreciation of right-of-use assets | 10,513 | 10,915 |
Amortization of intangible assets | 14,541 | 15,056 |
Impairment loss on capitalized development costs | – | 2,051 |
Other operating costs | 91,550 | 88,494 |
|
|
|
Total operating costs incurred (gross) | 565,780 | 628,788 |
|
|
|
Capitalization of development costs in position inventories | (3,945) | (2,396) |
Capitalization of development costs in position intangible assets (see note 21) | (12,388) | (15,318) |
Other operating income | (1,327) | (1,585) |
|
|
|
Total operating expenses, according to statement of profit or loss | 548,120 | 609,489 |
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