
None of this work needs be done if there is no cash shop.
Now that isn't 100% for sure how they would do it but considering what we know of how they greenlight cash shop projects, that is the model that would make sense. Just throwing everything into the FF14 budget expenses would make cost analysis and profit and loss reports for cash shop items very difficult and it would be hard to calculate the profit they provided. That information is essential in business planning and in some cases legally required under accounting standards so accurate reports can be produced for regulators and shareholders.
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