No matter how well you have done your research, it’s not enough to just plug numbers into your budget. Budgeting calls for more than data collection and careful math; it also requires a deep examination of the production process and good judgment. Not all expenses are created equal. A seemingly mundane consideration such as the need to feed cast and crew is usually a major factor in budgeting a short film. Gas and transportation are another crucial set of expenses that can break the bank if they are not properly accounted for. There are also smaller costs, such as sales tax, which can be easily overlooked. Here, we examine a couple of accounts from our model budget for Shoebox Redhead to demonstrate how to handle these issues. Some standard accounting tricks are also introduced, such as how to factor in discounts for multi-day rentals. The chapter concludes with a discussion of how to handle stunts and special effects. These are notoriously costly production elements. If stunts are essential to a short film, there may be ways to achieve them on a shoestring. In any case, the demands these challenges place upon a budget must not be ignored.