ZombiU Was "Not Even Close" to Profitable, No Plans for a Sequel

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Barozi said:

Read that source again. It says with promotion over $100m.
Marketing costs aren't included in the development budgets.

So what else is there ? Licensing costs for the engine/music and perhaps the voice actors and motion capture actors. That's a tiny bit of the budget.

I personally believe that marketing should be included in the total cost, because after all they have to recover that money as well. As for what is in the cost of games: http://www.notenoughshaders.com/wp-content/uploads/2012/07/2.jpg

This is just an example for Gears of Wars back in 2006, the most important ones are Art/Design and Programming and Engineering.