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finanzen said:

that's not how it works and does not even make sense.
if blu-ray R&D was accounted in part in the gaming segment, that is not "punished" and totally fine

Should ps3 sales that were done for the only purpose of watching blu-ray film also be accounted in the home entertainment segment and not gaming?

I don't think you understand the point. If you look at he financial reports, you'll see things like Corporate "R/D","Expenses","Assets" etc, but you also might see the same/similarly labeled expenses within various divisions/segments. Development of BR was extremely expensive as I mentioned. Somebody has to decide who's going to be hit with those costs. Leaving creative accounting aside, somebody had to decide whether development of BR was a "corporate thing" or a "whatever segment does it thing". Simplified, it is a corporate thing if the managment thinks it benefits the corporation as a whole, it is a "segment thing" if it falls within a segment but is not particularly interesting for the whole corporation. You can see that Son's gaming segment was hit with those costs as it was the _only_ place that saw those huge red numbers appear.

Your last point is downright silly. A game console sale is a game console sale, end of accounting games.