Commentaries: Art. 52g

Product-related research costs and development costs are directly allocated to the manufacturing costs of the product.
Non-product related research costs are allocated to the manufacturing costs of the individual products by a suitable allocation key.
The research and development costs may be allocated to the manufacturing costs following the end of the depreciation period customary in the industry. The amount allocated corresponds to the average annual depreciation of the research and development costs during the depreciation period customary in the industry.