I don't think that SCE is the division that takes the "loss" (I'm not sure in Japan, in Spain accountability you spread the investments in several years) but it's probable that the division that sells the CCDs (one of the most profitable Sony products) is the division that takes the hit.
I remember when some of us said that Sony didn't need that 50 US$ cut, as they were selling good numbers, and they needed the extra cash, but most people here said that SCE was very profitable. It seems that time has put everything in its place.







