^^^TMP's official budget was in the 45 million range. There's no way the Phase II and other aborted Trek projects amounted to tens of millions.
The film had an official budget (which it blew through, and blew out again in post) and the earlier projects were added to that as the total cost to Paramount for bringing Star Trek back.
If you are trying to remodel a house and do an addition, if you pay architects for plans and proposals and you pay for permits, and you pay to start construction, but as you go you change the plans, and tear down some partial construction, all that money is still going to the same project and you're going to count it as such. TMP wasn't just TMP, it was the completed product of a plan to bring Star Trek back.