Costs of material and services

in CHF 000   2021   2020
Costs of material   35 065   40 098
Cost of services   106 967   118 437
Cost of merchandise   1 754   1 721
Total   143 786   160 257

The costs of material and services decreased by CHF 16.5 million to CHF 143.8 million. CHF 4.2 million of the decline is attributable to changes to the group of consolidated companies. The reduction in expenditure on paper was CHF 5.2 million and is due in particular to further falls in the price of paper. The CHF 11.5 million decline for services is due, among other things, to significantly lower costs for IT (particularly hosting), lower costs for events (Goldbach) and falling costs for IT licences.