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21Assets and liabilities related to contracts with customers

millions of CHF

 

2022

 

2021

Sales recognized over time related to ongoing performance obligations

 

641.5

 

525.5

Sales recognized over time related to satisfied performance obligations

 

511.6

 

360.6

Sales recognized over time

 

1’153.1

 

886.0

Sales recognized at a point in time

 

2’026.8

 

2’269.3

Sales

 

3’179.9

 

3’155.3

– thereof sales recognized included in the contract liability balance at the beginning of the period

 

324.5

 

300.5

– thereof sales recognized from performance obligations satisfied (or partially satisfied) in previous periods

 

0.1

 

0.6

 

 

 

 

 

Cost of goods sold recognized over time related to ongoing performance obligations

 

–495.3

 

–391.8

Cost of goods sold recognized over time related to satisfied performance obligations

 

–372.4

 

–255.5

Cost of goods sold recognized over time

 

–867.7

 

–647.3

Cost of goods sold recognized at a point in time

 

–1’372.6

 

–1’561.1

Cost of goods sold

 

–2’240.3

 

–2’208.4

 

 

 

 

 

Gross profit recognized over time related to ongoing performance obligations

 

146.2

 

133.7

Gross profit recognized over time related to satisfied performance obligations

 

139.2

 

105.0

Gross profit recognized over time

 

285.4

 

238.7

Gross profit recognized at a point in time

 

654.2

 

708.2

Gross profit

 

939.6

 

946.9

 

 

 

 

 

Contract assets from sales recognized over time relating to ongoing performance obligations

 

1’087.4

 

912.5

Expected loss rate

 

0.2%

 

0.1%

Allowance for expected losses

 

–2.4

 

–0.6

Allowance for expected losses and write-off of contract assets in the disposal group classified as held for sale (see note 6)

 

–26.8

 

Netting with contract liabilities

 

–592.1

 

–502.6

Contract assets

 

466.1

 

409.3

 

 

 

 

 

Contract liabilities from costs recognized over time relating to ongoing performance obligations

 

119.2

 

86.3

Advance payments from customers relating to point in time contracts

 

172.9

 

173.3

Advance payments from customers relating to over time contracts

 

682.3

 

567.5

Netting with contract assets

 

–592.1

 

–502.6

Contract liabilities

 

382.3

 

324.5

 

 

 

 

 

Order backlog (aggregate amount of transaction price allocated to unsatisfied performance obligations)

 

1’844.7

 

1’724.1

– thereof expected to be recognized as revenue within 12 months

 

1’650.5

 

1’515.8

– thereof expected to be recognized in more than 12 months

 

194.2

 

208.3

Total sales recognized over time increased from CHF 886.0 million in 2021 to CHF 1'153.1 million in 2022. Contract assets increased by CHF 56.8 million and contract liabilities by CHF 57.8 million.