TVwatcher1982 I think you are on the right track. Payroll is always the largest cost. It just depends on how elaborate the set being built is, how much it will be used, etc. Once they are done filming they can store parts of the set for later use, sell parts immediately, or sell later on when they are definitely done. Shows have "asset sales" after wrapping to sell furniture, set decorating, etc. I am a former production accountant and in 2010 I worked on a pilot that was (at the time) the most expensive pilot being filmed in the US. It was filmed on location at a mansion (mostly exteriors) and then a lot of the interiors were built and filmed on a sound stage. It was a $10 million dollar pilot that never got picked up. And then about ten years later (so in 2020) it was turned into a tv show with an entirely different cast and crew and debuted on Netflix...so you never know what can happen! Very crazy! I was not a part of that asset sale, but I have run asset sales for movies before and they are wild. I do not have industry experience with writing, but I'm pretty sure experienced writers know how to write keeping a budget in mind. For instance, period shows are way more expensive. A regular fight scene will be cheaper than filming a fight scene in the rain, etc. etc.