6 OPERATING EXPENSES BY NATURE
| 2020 | 2021 |
January to June, CHF 1,000 |
|
|
Material costs | 101,724 | 163,020 |
Personnel costs | 121,121 | 137,785 |
Depreciation of property, plant and equipment | 4,729 | 4,964 |
Depreciation of right-of-use assets | 5,457 | 5,407 |
Amortization of intangible assets | 7,356 | 6,823 |
Other operating costs | 37,755 | 45,500 |
|
|
|
Total operating cost incurred (gross) | 278,142 | 363,499 |
|
|
|
Capitalization of development costs in position inventories | (1,225) | (669) |
Capitalization of development costs in position intangible assets | (9,290) | (5,023) |
Other operating income | (247) | (1,556) |
|
|
|
Total operating expenses, according to statement of profit or loss | 267,380 | 356,251 |
In April 2020 as well as in April 2021 the Swiss pension plan was adjusted. The conversion rates used to calculate the pension annuity relating to the mandatory and supplementary portion of the retirement savings will be reduced, starting from January 1, 2022 and 2023, respectively. These modifications have been considered as plan amendments. The resulting income from past service costs in the amount of CHF 7.0 million (2020: CHF 2.2 million) was recognized immediately in profit or loss and is included in the personnel expenses.
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