G6 Research and development costs

 

2019

2020

Expenditure for

 

 

Research and development

–3,872

–3,604

Quality Assurance

–475

–243

Total

–4,347

–3,847

 

 

 

of which expensed, total

–4,149

–3,672

of which expensed relating to research and development

–3,674

–3,429

Research and quality assurance expenditures are expensed as incurred. Expenditure for development is recognized as an intangible asset if it meets the criteria for recognition as an asset in the balance sheet.