So are we making games or selling games?
I think making video games are like movies? When there is an anticipation of an idea for a movie to be made. Then there are investors for a movie. Then it is announced a movie is in development. The movie is in development with a budget and against a deadline. Then there is a trailer released and some publicity. Filming finely stopped and now is just to edit, sound, etc. As it is getting finalized for theatrical distribution, an internal or outside screening may be done. Then finally it is released to theaters. While that is going, the movie is further revised for different packaged distributions on DVD, Blu-ray, 4k, online or digital distribution, etc. Then later you get the directors cut, extended, unrated, ultimate. And in time you get the special, collectors, or anniversary edition. After that comes a remake. Somehow everyone gets paid [or continues to find ways to get paid].
(In Gogs case it would be finding creative ways to sell, resell, repackage and resell again)
On digital content..
Gaming has come along way. Along with the many companies and consoles that went under, dissolved, or went bankrupt for whatever reasons [BTW I had high hopes for Jaguar, Virtual Boy, had the first PSX on the day it came out in the US]. There are still digital assets of some sort – games [roms] – out there. I am not an expert. But I think there is ownership, licensing of the game [and of all other content included in the game], fees paid to be on a console, etc. Then you have copyrights, the authors (writers), creators (development), publishers (distribution). As the games get older and the companies and creators that made them passed on - you have questions like: who owns or maintains these games? Were something to happen, who did/should ownership of the content transfer to? Is it abandon-ware? Is it free now? Is emulation okay? Can I package a bunch of these old games with DOSBox in a downloadable ISO and sell as bonus content in a nostalgic eBook?
(Who has the knowledge to figure out how to run these old games on modern systems? Who has the time, the bandwidth, let alone the terabytes of storage to archive all these [DRM and warez free] obsolete games? Who needs all that, when you have a one-stop-shop like Gog? Click, download, play.)
Back to the topic..
I still think the in-house development and sales should be separate for profit-loss reporting purposes. Not having one piggyback off another. If it is failing or not showing a profit, don’t attribute it to another service or department as a reason why it is not doing good. Are future reports going to be like this? How can you discuss new business when you still have old business - previous bad quarter(s)?