4.22 Accrued expenses and deferred income
in CHF thousand at 31 December | 2017 | 2016 | ||
---|---|---|---|---|
Accrued expenses and deferred income for cost of materials | 4,208 | 4,385 | ||
Accrued expenses and deferred income for personnel expenditure | 5,811 | 5,700 | ||
Other accrued expenses and deferred income | 6,152 | 2,384 | ||
Total accrued expenses and deferred income | 16,171 | 12,469 |
The accruals relating to personnel expenditure include primarily the amounts for bonuses, vacation and overtime payments. Other accrued expenses and deferred income include CHF 3,500,000 for not yet invoiced asset acquisitions by the Security Printing division.