8 RESEARCH AND DEVELOPMENT
Gross research and development costs incurred1
Reclassification of development costs related to engineering services to cost of sales
Capitalization of development costs in position inventories
Capitalization of development costs in position intangible assets (see note 21)
Amortization of development costs and acquired technology
Total research and development (gross), according to statement of profit or loss
Government research subsidies, recognized in other operating income
Total research and development (net)
- 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%).