6 Operating expenses by nature

	2017 (Restated)	2018
January to June, CHF 1,000
Material costs	87,951	95,621
Personnel costs	92,143	97,004
Depreciation of property, plant and equipment	3,403	3,570
Amortization of intangible assets	8,310	6,731
Other operating costs	38,049	41,606

Total operating cost incurred (gross)	229,856	244,532

Capitalization of development costs in position inventories	(2,084)	(2,078)
Capitalization of development costs in position intangible assets	(5,439)	(6,736)
Other operating income	(24)	(42)

Total operating expenses, according to statement of profit or loss	222,309	235,676