Due to the secretive nature of Hollywood accounting, it is not clear which film is the most expensive film ever made. Star Wars: The Force Awakens officially holds the record with a net budget of $447 million (although it is possible that Avatar: The Way of Water costs more if its price tag is towards the upper-end of its reported $350–460 million production costs). The third and fourth Avengers films (Infinity War and Endgame) stand as the most expensive back-to-back film production, with combined production costs of over $1 billion, according to one of the directors.
Inflation, filming techniques and external market forces affect the economics of film production. Costs rose steadily during the silent era with Ben-Hur: A Tale of the Christ (1925) setting a record that lasted well into the sound era. Television had an impact on rising costs in the 1950s and early 1960s as cinema competed with it for audiences, culminating in 1963 with Cleopatra; despite being the highest earning film of the year, Cleopatra did not earn back its costs on its original release. The 1990s saw two thresholds crossed, with True Lies costing $100 million in 1994 and Titanic costing $200 million in 1997, both directed by James Cameron. Since then it has become normal for a tent-pole feature from a major film studio to cost over $100 million and an increasing number of films are costing $200 million or more.
This list contains only films already released to the general public and not films that are still in production or post-production, as costs can change during the production process. Listed below is the net negative cost: the costs of the actual filming, not including promotional costs (i.e. advertisements, commercials, posters, etc.) and after accounting for tax subsidies. The charts are ordered by budgets that have been independently audited or officially acknowledged by the production companies where they are known; most companies will not give a statement on the actual production costs, so often only estimates by professional researchers and movie industry writers are available. Where budget estimates conflict, the productions are charted by lower-bound estimates.
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