Updated Mar 17, 2026 by 11 bit studios
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.
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.
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.
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.
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.
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.
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.
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.
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.
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.