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aurelounet said:

 used the 2.5 millions subscribers stated earlier by someone.

X being the number of users on 01/01/2012 and (1+144%) X the number of user on 01/01/2013.

While you tried to find an average number of PS+ accounts for the year by dividing the 140,000,000 by 50$ and 18$.

Our avarage for the year beind different, we found some different results (not to different).

Actually, I am having some trouble understanding your equation, what is your X ??

My "x" is the number of subscribers at the beginning of the year. I assumed they each paid $50 for the whole year. And I assumed that the rest paid $18 for one subscription. They made up 144% of the initial subscribers....

Oops I made a mistake. 

It should have been $140,000,000 = $50 * x + $18 * 144 % * x

$140M total rev

$50 per subscription for those who bought at the beginning.

$18 per subscription for those who bought at the end.

You said there was an increase of 144% so I assumed they bought the $18 hence 144% * x

i solved for x: 1.84 million those bought at the beginning. 

$90M revenue

I solve for x * 144 %: 2.65 million.

$47.7M revenue

i add them together to find the total subscriptions at the end of the year: those who bought at the beginning + those who bought at the end.

4.49 million total or 1.84 million * 244%