12. 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 | 2023 | 2022 | ||||
|---|---|---|---|---|---|---|---|---|
| Position of balance | ||||||||
| Property, plant, equipment and lease (rights-of-use assets) | Vehicles | 3 years | 12 742 | 23 178 | ||||
| Office spaces | 5 years | 130 533 | 217 554 | |||||
| IT equipment | 5 years | 13 270 | 1 977 | |||||
| Total rights-of-use assets | 156 545 | 242 709 | ||||||
| Total Leasing liabilities (short- and long-term) | 155 166 | 238 698 | ||||||
| Position of income statement | ||||||||
| Depreciation (rights-of-use assets) | –99 276 | –100 458 | ||||||
| Interest expenses lease liabilities | –2 396 | –3 295 | ||||||