5 Operating expenses by nature
| 2015 | 2016 |
January to June, CHF 1,000 |
|
|
Material costs | 62,096 | 82,790 |
Personnel costs | 73,988 | 85,827 |
Depreciation of property, plant and equipment | 3,081 | 3,406 |
Amortization of intangible assets | 4,248 | 6,795 |
Other operating costs (net) | 38,167 | 32,228 |
|
|
|
Total operating costs incurred (gross) | 181,580 | 211,046 |
|
|
|
Capitalization of development costs in position inventories (see note 7) | (2,153) | (1,326) |
Capitalization of development costs in position intangible assets | (4,740) | (2,199) |
|
|
|
Total operating expenses, according to statement of profit or loss | 174,687 | 207,521 |
As a result of internal restructuring, the Group recognized a plan amendment and curtailment in connection with the legal integration of a subsidiary. The positive past service costs in the amount of CHF 1.4 million are included in the personnel costs of 2016.
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