Do you guys consider making graphics and assets part of the development process?

If it goes in source, it's part of the process.

Yes

It should always be considered although it often isn't on many teams I've been on. The most common excuse is "agility"... Having devs argue over designs that don't exist rather than getting work accomplished is not agile (by definition of agile, not the buzzword-overkill shitty half-baked theoretical processes BA's obsess over) Yeah... I went on a bit of a tangent. /endrant