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G6 Research and development costs




Expenditure for



Research and development



Quality assurance






of which expensed, total



of which expensed relating to research and development



Accounting principles

The capitalized amount includes the directly attributable expenditure, such as the cost of materials and services, costs of employee benefits, fees to register intellectual property rights and amortization of patents and licenses. Other expenses for development are expensed as incurred.

For further accounting principles on research and development see section in intangible assets, note G13.