14. 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 | 2022 | 2021 | ||||
|---|---|---|---|---|---|---|---|---|
| Position of balance | ||||||||
| Property, plant, equipment and lease (rights-of-use assets) | Vehicles | 3 years | 23 178 | 5 583 | ||||
| Office spaces | 5 years | 217 554 | 304 575 | |||||
| IT equipment | 5 years | 1 977 | 4 349 | |||||
| Total rights-of-use assets | 242 709 | 314 507 | ||||||
| Total Leasing liabilities (short- and long-term) | 238 698 | 315 421 | ||||||
| Position of income statement | ||||||||
| Depreciation (rights-of-use assets) | –100 458 | –99 389 | ||||||
| Interest expenses lease liabilities | –3 295 | –4 331 | ||||||