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	<title>Comments on: Virtual world and social game ARPUs</title>
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	<link>http://giffconstable.com/2009/07/virtual-world-and-social-game-arpus/</link>
	<description>Giff Constable's blog on technology, media, startups, and whatever else interests me</description>
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		<title>By: giffc</title>
		<link>http://giffconstable.com/2009/07/virtual-world-and-social-game-arpus/comment-page-1/#comment-245</link>
		<dc:creator>giffc</dc:creator>
		<pubDate>Tue, 02 Mar 2010 19:31:18 +0000</pubDate>
		<guid isPermaLink="false">http://giffconstable.com/?p=21#comment-245</guid>
		<description>per month</description>
		<content:encoded><![CDATA[<p>per month</p>
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		<title>By: steve</title>
		<link>http://giffconstable.com/2009/07/virtual-world-and-social-game-arpus/comment-page-1/#comment-241</link>
		<dc:creator>steve</dc:creator>
		<pubDate>Tue, 02 Mar 2010 19:26:32 +0000</pubDate>
		<guid isPermaLink="false">http://giffconstable.com/?p=21#comment-241</guid>
		<description>is the ARPU per year or per month?</description>
		<content:encoded><![CDATA[<p>is the ARPU per year or per month?</p>
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	<item>
		<title>By: Online Business Metrics &#171; Blog &#124; Vindicia Soapbox</title>
		<link>http://giffconstable.com/2009/07/virtual-world-and-social-game-arpus/comment-page-1/#comment-222</link>
		<dc:creator>Online Business Metrics &#171; Blog &#124; Vindicia Soapbox</dc:creator>
		<pubDate>Thu, 18 Feb 2010 20:16:06 +0000</pubDate>
		<guid isPermaLink="false">http://giffconstable.com/?p=21#comment-222</guid>
		<description>[...] http://giffconstable.com/2009/07/virtual-world-and-social-game-arpus/ [...]</description>
		<content:encoded><![CDATA[<p>[...] <a href="http://giffconstable.com/2009/07/virtual-world-and-social-game-arpus/" rel="nofollow">http://giffconstable.com/2009/07/virtual-world-and-social-game-arpus/</a> [...]</p>
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		<title>By: CR</title>
		<link>http://giffconstable.com/2009/07/virtual-world-and-social-game-arpus/comment-page-1/#comment-181</link>
		<dc:creator>CR</dc:creator>
		<pubDate>Mon, 01 Feb 2010 20:11:20 +0000</pubDate>
		<guid isPermaLink="false">http://giffconstable.com/?p=21#comment-181</guid>
		<description>Thank you for this feedback. I had considered a couple of these items but the others will be great to discuss as I am preparing a model for the team here.&lt;br&gt;Now I know where to come with these questions.</description>
		<content:encoded><![CDATA[<p>Thank you for this feedback. I had considered a couple of these items but the others will be great to discuss as I am preparing a model for the team here.<br />Now I know where to come with these questions.</p>
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	<item>
		<title>By: giffc</title>
		<link>http://giffconstable.com/2009/07/virtual-world-and-social-game-arpus/comment-page-1/#comment-175</link>
		<dc:creator>giffc</dc:creator>
		<pubDate>Mon, 01 Feb 2010 03:35:42 +0000</pubDate>
		<guid isPermaLink="false">http://giffconstable.com/?p=21#comment-175</guid>
		<description>It depends on the purpose of the model, but if it&#039;s for your own business planning and analysis, I ended up caring less about accounting terms like COGS and G&amp;A and just closely examining variable vs fixed costs.&lt;br&gt;&lt;br&gt;As for COGS, I would include anything that is directly tied to keeping the site running and fresh and tied to transactional revenue.  Here are some: your art, community and helpdesk costs; your hosting and bandwidth/CDN and sys admin; your payment processing fees and any transaction fees you might be paying to a LiveGamer/Playspan; an amount for fraud; if you are selling integrated sponsorships, then implementation and sales commissions.</description>
		<content:encoded><![CDATA[<p>It depends on the purpose of the model, but if it&#39;s for your own business planning and analysis, I ended up caring less about accounting terms like COGS and G&#038;A and just closely examining variable vs fixed costs.</p>
<p>As for COGS, I would include anything that is directly tied to keeping the site running and fresh and tied to transactional revenue.  Here are some: your art, community and helpdesk costs; your hosting and bandwidth/CDN and sys admin; your payment processing fees and any transaction fees you might be paying to a LiveGamer/Playspan; an amount for fraud; if you are selling integrated sponsorships, then implementation and sales commissions.</p>
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		<title>By: CR</title>
		<link>http://giffconstable.com/2009/07/virtual-world-and-social-game-arpus/comment-page-1/#comment-168</link>
		<dc:creator>CR</dc:creator>
		<pubDate>Sat, 30 Jan 2010 00:08:19 +0000</pubDate>
		<guid isPermaLink="false">http://giffconstable.com/?p=21#comment-168</guid>
		<description>Regarding the preparation of a P&amp;L, what are you identifying as COGS.&lt;br&gt;As I am working on a model currently I was proposing a mixture of variable costs and fixed costs.&lt;br&gt;We are using a third party for payment processing so this may be considered a component of COGS.&lt;br&gt;I am thinking that anything which enables us to receive/process payments (or ecommerce related so to speak) may be considered COGS or some portion since without this I would not have revenues.</description>
		<content:encoded><![CDATA[<p>Regarding the preparation of a P&#038;L, what are you identifying as COGS.<br />As I am working on a model currently I was proposing a mixture of variable costs and fixed costs.<br />We are using a third party for payment processing so this may be considered a component of COGS.<br />I am thinking that anything which enables us to receive/process payments (or ecommerce related so to speak) may be considered COGS or some portion since without this I would not have revenues.</p>
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	<item>
		<title>By: Virtual world and social game ARPUs : The Electric Sheep Company Blog</title>
		<link>http://giffconstable.com/2009/07/virtual-world-and-social-game-arpus/comment-page-1/#comment-9</link>
		<dc:creator>Virtual world and social game ARPUs : The Electric Sheep Company Blog</dc:creator>
		<pubDate>Sat, 11 Jul 2009 15:02:22 +0000</pubDate>
		<guid isPermaLink="false">http://giffconstable.com/?p=21#comment-9</guid>
		<description>[...] **This was originally posted on my personal blog at http://giffconstable.com** [...]</description>
		<content:encoded><![CDATA[<p>[...] **This was originally posted on my personal blog at <a href="http://giffconstable.com" rel="nofollow">http://giffconstable.com</a>** [...]</p>
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