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@Max King of the Wild

Actually I am taking into consideration other costs beyond your expectations. I am taking into account advertising, profit margin, and the covering of losses. This game cannot simply just make back cost, and be considered a success it has to do much more to justify the loss of liquidity. To be a system seller this games advertising cannot be any less then ten million dollars. Given development cycles the profit margin must also be significant. If your going to pay out once every four years you better damn well pay out well. Finally Sony can't just write off other publishing losses. They do have to cover them, and that is part of the price of being a winner.

Unfair though you may think it. Consumers being ignorant, investors being greedy, and other games flopping. All of these things mean that this game has to do a lot more then just break even. It has no other choice but to be the life of the party. It might end up having cost sixty million, but it better bring in a hundred million. Just to have the forty million to cover everything else so the next game can go into production. Unless you expect Sony to lay down another sixty million in debt for the next game so it can just break even. You cannot spend money if you never actually make money.