The general formula for a startup in the US is $10,000 per month per employee. This is the normal business plan estimate. It covers not just salary, but also support costs such as IT and servers and internet and so on, hardware, software, support staff, facilities and utilities, and everything else.

There isn't really a specific line-item expense listing, every company is going to be a little different.

I didn't know that. $10,000 sounds really really low for a tech startup, unless you've got fewer than 8 people or something. That's interesting

electricity is not free, imagine how much the bill is after all the computer use to developer a game...

Not sure why this is rated down, but at all of my jobs, we've often been harassed by management about not leaving on PC's and other equipment overnight unless absolutely necessary. Whenever money is tight, before making people redundant or cutting the coffee supplies, the first event seems to be asking everyone to be conscious of energy efficiency.

Electricity is a very expensive resource in my country, and it's possible for every person's desk to be drawing ~0.5-1 kW of power...

e.g. at a tariff of 35c per kWh, 20 staff, 1kW per desk and 8 hour days, you're looking at $1200/month just to keep your equipment on.