7 Operating expenses by nature

	Notes	2020	2021
CHF 1,000
Material costs		242,938	351,919
Personnel expenses	12.2	259,640	306,324
Depreciation of investment property		222	-
Depreciation of property, plant and equipment		9,472	12,628
Depreciation of right-of-use assets		10,915	12,232
Amortization of intangible assets		15,056	34,184
Impairment loss on capitalized development costs		2,051	-
Other operating costs		88,494	99,281

Total operating costs incurred (gross)		628,788	816,568

Capitalization of development costs in position inventories		(2,396)	(1,455)
Capitalization of development costs in position intangible assets	21	(15,318)	(9,579)
Other operating income		(1,585)	(4,428)

Total operating expenses, according to statement of profit or loss		609,489	801,106