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20Assets and liabilities related to contracts with customers

millions of CHF

 

2023

 

2022

Sales recognized over time related to ongoing performance obligations

 

625.2

 

641.5

Sales recognized over time related to satisfied performance obligations

 

519.9

 

511.6

Sales recognized over time

 

1’145.1

 

1’153.1

Sales recognized at a point in time

 

2’136.6

 

2’026.8

Sales

 

3’281.7

 

3’179.9

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

 

382.3

 

324.5

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

 

–0.0

 

0.1

 

 

 

 

 

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

 

1’048.4

 

1’087.4

Expected loss rate

 

0.1%

 

0.2%

Allowance for expected losses

 

–1.3

 

–2.4

Reversal of write-offs / (write-offs) on contract assets in the disposal group classified as held for sale (see note 5)

 

2.0

 

–26.8

Netting with contract liabilities

 

–619.0

 

–592.1

Contract assets

 

430.1

 

466.1

 

 

 

 

 

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

 

145.4

 

119.2

Advance payments from customers relating to point in time contracts

 

203.7

 

172.9

Advance payments from customers relating to over time contracts

 

720.8

 

682.3

Netting with contract assets

 

–619.0

 

–592.1

Contract liabilities

 

451.0

 

382.3

 

 

 

 

 

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

 

1’946.8

 

1’844.7

– thereof expected to be recognized as revenue within 12 months

 

1’810.9

 

1’650.5

– thereof expected to be recognized in more than 12 months

 

135.9

 

194.2