3 Operating costs

Direct costs

In CHF million 1.1.–30.9.2026 1.1.–30.9.2025
Customer premises equipment and merchandise 1,035 1,022
Services purchased 726 815
Costs to obtain a contract 375 370
Costs to fulfil a contract 16 52
Network access costs 435 540
Allowances for receivables and contract assets 79 74
Total direct costs 2,667 2,873

Indirect costs

In CHF million 1.1.–30.9.2026 1.1.–30.9.2025
Salary and social security expenses 2,162 2,216
Other personnel expense 86 65
Total personnel expense 2,248 2,281
Information technology cost 286 252
Maintenance expense 214 223
Energy costs 334 330
Advertising and selling expenses 150 149
Consultancy expenses and freelance workforce 74 81
Network capacity rental 45 54
Call centre services purchased 92 107
Administration expense 32 30
Miscellaneous operating expenses 386 526
Total other operating expense 1,612 1,752
Capitalised self-constructed tangible and intangible assets (495) (502)
Own work for capitalised contract costs (17) (23)
Gain on sale of property, plant and equipment (6) (19)
Miscellaneous income (106) (186)
Total capitalised self-constructed assets and other income (624) (730)
Total indirect costs 3,237 3,303

Capitalised self-constructed tangible and intangible assets include personnel costs for the manufacture of technical installations, the construction of network infrastructure and the development of software for internal use.