Google’s lawyer is arguing that the company spent over $40 billion on Android and that Barnes didn’t account for that.

“Those costs were not allocated to Google Play based on the decisionmaking that Google determined,” says Barnes.

Google’s last point before passing the witness back to Epic: Google also generated $92 billion for app developers as of 2020 — something that also shows up on different financial statements than Google’s. Barnes supposes yes, that money would show up on the financial statements of the developers that Google supports.

Epic’s final question for Barnes was basically: “Is it safe to assume costs on one P&L can just be moved to another P&L?” Barnes says no, it would be improper.