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 |
- 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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