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libellule said:
sorry,

but if Sony sold less console, they lose less money ?

Am I right ?

Nope. they don't lose less money because they already reported the losses.  Its a "fixed" loss of US$1,969 million for FY end Mar 2007.

My question is:

Where to allocate all the "additional" losses.  Because using the original $481(*) LOSS per PS3 console, there is another $1Billion in losses that is not allocated.

Unless the loss per console is greater - which is most likely the case.

Loss per console means:

consoles sold divided by (fixed costs + variable costs)

By definition, it would increase loss per console for the PS3.  Unless other costs are attributed to the other divisions - in this case PS3 software.

Otherwise, it doesn't make too much sense for PS2 and/or PSP to be "losing money", does it?

That is why I posted the original question.  I AM NOT SURE - HENCE THE QUESTION.