Ordinance
on the Protection of Trade Marks and
Indications of Source¹
(TmPO)

¹ Product-re­lated re­search costs and de­vel­op­ment costs are dir­ectly al­loc­ated to the man­u­fac­tur­ing costs of the product.

² Non-product re­lated re­search costs are al­loc­ated to the man­u­fac­tur­ing costs of the in­di­vidu­al products by a suit­able al­loc­a­tion key.

³ 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.