It is not clear which film is the most expensive ever made, due to the secretive nature of Hollywood accounting. Star Wars: The Force Awakens holds the official record with a net budget of $447 million, although the production cost of Avatar: The Way of Water has been reported at up to $460 million. The third and fourth Avengers films stand as the most expensive back-to-back film production, with combined production costs of over $1 billion.