I dont know, BattleField 1943 is selling extremly well on PSN and XBL, I'm geussing because they are spending so much on games they are working on. Some games are:
-BattleField: Bad Company 2
-Mass Effect 2
-Madden 10
-NFAA Football 10
-Left 4 Dead 2
-Dragon Origins
- Fifa 10
- Tiger Woods 10
- NBA 10

Other two reasons could be:

-There could also be games they are working on that havent been anounced yet.
- They working on porting some of their 360 games to the PS3.

It's probably down to investing heavily in costly PS360 development as opposed to the more economic Wii development, but this'll change soon according to an interview I read a while back. They're now investing as much money into Wii development as both PS3 development and 360 development added together. Basically their development is going to be 50% Wii based.

The success of the Wii caught everyone in the industry by surprise and a great deal of developers and publishers only started to look at taking Wii development seriously when Wii consoles continued to fly off shelves after Christmas 2007. We're starting to see the results of this now with higher budget Wii games on the way with higher production values such as Silent Hill Shattered Memories, Dead Space Extraction, Cursed Mountain, Resident Evil Darkside Chronicles, Red Steel 2, Gladiator AD and The Grinder rather than low budget dodgy ports and dodgy mini-game collections.

A big aspect of this (besides rising development costs) is that EA is used to being the biggest kid on the block. They're not used to competition from the likes of Activision, Ubisoft, and THQ. As such, their company has grown to be a monopolizing company like Microsoft, but they're not nearly dominant enough in the market to hold that position.

im guessing developments costs would be under cost of sales?

Of course not. Just look at the reports...

Cost of sales is for manufacturing, and probably licensing fees.

Puzzling indeed. Maybe they are terrible at using the resources available to them to their fullest potential?

I think alot of the research and development costs over the last 18 months have gone to preparing for Natal and Playstation Motion Control, as well as Wii Motion Plus. EA's president has said they knew about Natal/Motion Control for months and months and had been toying around with making their own devices which do similar things.

They said they were giving 50% of their efforts to the Wii. Any signs of it?

EA is a great company but EA made a lot of games that do not sell very well ...like mirror's edge...


BUT NOT TO LOST 454 million USD that is so BIG

They said "half the titles", not "half the effort" ;)