Commentaries: Art. 52i

The direct material costs are allocated to the manufacturing costs of the product using a standardised method of calculation, in particular, according to one of the following calculation methods:
1. the direct material costs are allocated to the manufacturing costs at the percentage which corresponds to the share of the costs of materials incurred in Switzerland;
2. the direct material costs are allocated to the manufacturing costs at the following percentages:
1. 100 per cent for materials which fulfil the requirements of Articles 48–48c TmPA, 2. 0 per cent for materials which do not fulfil the requirements of Articles 48–48c TmPA.
The indirect material costs shall be allocated, by suitable means, to the manufacturing costs of the individual products.