13 Accrued expenses

In CHF million	2022	2021
Personnel expenses	479	529
Late cost for customer contracts	262	285
Cost of materials and services	189	217
Other accrued expenses	267	272
Total accrued expenses	1 197	1 303

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.