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

of 23 December 1992 (Status as of 1 January 2022)

1 Amended by No I of the O of 2 Sept. 2015, in force since 1 Jan. 2017 (AS 2015 3649).


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Art. 52h Material costs

1 Ma­ter­i­al costs in­clude dir­ect and in­dir­ect ma­ter­i­al costs.

2 Dir­ect ma­ter­i­al costs are the ma­ter­i­al costs which are dir­ectly at­trib­ut­able to a product.

3 In­dir­ect ma­ter­i­al costs are con­sidered to be ma­ter­i­al costs not covered by para­graph 2, in par­tic­u­lar, costs in­curred for tem­por­ary stor­age or trans­port dur­ing the pro­duc­tion pro­cess.

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