The cost of developing a video game may decrease over time as dev kits become cheaper, more tools are created, developers become more familiar with the platform, and manufacturing costs are reduced. Companies may invest heavily on a new IP upon which they can create sequels and/or spin-offs in the future. A 2008 system comparison analysis by Ubisoft In June 2009 Ubisoft reiterated that major titles for PS3/X360 cost $20-$30 million to make and that games for the next-generation may exceed $60 million. Platform - average development cost / number of titles used for calculation