By far, of course, most of the budget went to the AV equipment. About 75% of the budget went to the HDTV, TV stand, Blu-Ray Player, AV receiver, speakers, acoustic panels, and all the cables/wiring. The other 25% went to electrical, lighting, drywall, paint, etc etc etc...that was all relatively cheap because I did all the work myself. Unfortunately, all the sweat (and a fair amount of blood \:\) ) doesn't count in the budget.