JEDE3 said:
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R&D is assumed to always take place and accout for a certain portion of the costs in the Entertainment division. Everyone knows that all the big three are developing new consoles, including a PSP2 and a PS4. Even work on a hardware revision with it's associated costs is assumed.
The only thing you can come up with that could mean extraordinary costs is the motion control tech. The costs for developing a simple wand are negilible though in the big picture of things.










