13 Accrued expenses
|In CHF million||2021||2020|
|Late cost for customer contracts||285||286|
|Cost of materials and services||217||195|
|Other accrued expenses||272||267|
|Total accrued expenses||1 303||1 269|
Late cost accruals for customer contracts represent the Group’s expected cost for follow-up work on new installations or modernizations after handover to the customer. Late cost accruals are typically used within one year.