Chart

8  RESEARCH AND DEVELOPMENT

 

2019

2020

CHF 1,000

 

 

Gross research and development costs incurred1

 77,788 

78,472

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

 (12,547) 

(12,121)

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)

Amortization of development costs and acquired technology

 10,949 

13,406

 

 

 

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

 59,857 

62,043

 

 

 

Government research subsidies, recognized in other operating income

 (1,077) 

(147)

 

 

 

Total research and development (net)

 58,780 

61,896

  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 8.5% of sales (2019: 9.4%).

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