Menu

13. Other note / Lease liabilities

The leasing liabilities are recorded in the balance sheet as short- and long-term on the basis of the economic approach, which includes all leasing contracts with the exception of short-term contracts (up to 12 months term) and low-value assets. The right-of-use is capitalized in the balance sheet and the leased assets are depreciated over the term of the lease.

in CHF   Asset class   Useful life   2021   2020
Position of balance
Property, plant, equipment and lease (rights-of-use assets)   Vehicles   3 years   5 583   15 842
    Office spaces   5 years   304 575   391 597
    IT equipment   5 years   4 349   6 721
 Total rights-of-use assets           314 507   414 160
Total Leasing liabilities (short- and long-term)           315 421   409 910
                 
Position of income statement
Depreciation (rights-of-use assets)           –99 389   –55 777
Interest expenses lease liabilities           –4 331   –2 859