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 stand as the most expensive back-to-back film production, with combined production costs of over $1 billion, according to one of the directors.