11. 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 thousand CHF | Asset class | Useful life | 2024 | 2023 | ||||
|---|---|---|---|---|---|---|---|---|
| Position of balance | ||||||||
| Property, plant, equipment and lease (rights-of-use assets) | Vehicles | 3 years | 4 | 13 | ||||
| Office spaces | 5 years | – | 131 | |||||
| IT equipment | 5 years | 6 | 13 | |||||
| Total rights-of-use assets | 10 | 157 | ||||||
| Total Leasing liabilities (short- and long-term) | 9 | 155 | ||||||
| in thousand CHF | 2024 | 2023 | ||
|---|---|---|---|---|
| Position of income statement | ||||
| Depreciation (rights-of-use assets) | –78 | –99 | ||
| Interest expenses lease liabilities | –1 | –2 | ||