- 01
11 bit studios has shifted the depreciation method for Frostpunk 2 from a five-year straight-line model to a seven-year declining balance method.
- 02
The new accounting approach resulted in an amortization charge of PLN 12,521,440 for the 2024 fiscal year, compared to PLN 3,130,360 under the previous method.
- 03
This change front-loads depreciation expenses to better align with the typical revenue lifecycle of premium games, where sales are highest immediately following the September 20, 2024, launch.
- 04
The adjustment applies specifically to the PC version of Frostpunk 2 and was finalized in consultation with the company's auditor during the 2024 financial statement preparation.
- 05
The strategic shift provides a more conservative representation of the asset's book value by recognizing costs more aggressively in the initial months of the game's seven-year lifespan.