This is a page describing a proposed mass-volume SoC. It outlines:
-* the NREs involved (realistically USD $7m, with headroom up to $12m preferred)
+* the Non-Recurring Engineering (NRE) costs involved (realistically USD $7m, with headroom up to $12m preferred)
* proposes a fair market price (around $12-13)
* estimates a manufacturing cost (around $3.50 to $4)
* realistic industry-standard timescales (12-18 months).