taxes , space rental and maintence would have to be paid even if the game is'nt in production. those shouldnt count towards dev cost.(their fixed cost that is hand in hand with running a business) the computers would also be a long term investment and wouldnt count towards the game. also it wouldnt be a yearly cost just a one time deal at the begining (along with the software)so maybe the first year would be 10million but the next years wouldnt have those costs.







