Split them by whose work they are. Company formation, agreements and licensing serve the business; the applicant's visa preparation is personal to that person's case. Do not assume every professional fee is excluded from qualifying investment or that all of it counts — ask for the actual treatment of each invoice, and confirm current government charges.
Ask invoices to name the work performed
Instruct advisers to describe what was done — drafting the shareholders' agreement, obtaining a state licence, preparing an E-2 application — rather than issuing one lump-sum bill to the company. That lets each cost be assigned to the right column later. Agree in writing which partner pays what, and whether a partner who does not obtain status is reimbursed. A complete household quote should identify the route, covered people and services; published government charges can then be checked against the actual process.
Match deposits, escrow releases, purchase payments, lease obligations, and equipment orders to source records; keep professional charges and recoverable balances in separate categories. Substantiality is measured against the actual cost of the specific business, and there is no fixed dollar figure that substitutes for that analysis; distinguish money still under discussion from money committed under signed terms and from amounts already spent.