Rent already paid, fit-out at both sites, equipment, and non-refundable deposits are business costs that may form part of the investment picture; refundable or escrowed amounts require fact-specific review before anyone treats them as at risk. Immigration preparation fees are a separate category. Confirm current government charges at the time of each step.
Build one schedule of committed obligations
Put both leases into a single table showing monthly rent, remaining term, renewal option, and the cash actually committed to date. Separate spent, contractually owed, and merely contemplated. Professional charges connected to the business, such as legal work on a lease assignment, deserve individual review rather than a blanket rule, while fees for the visa application itself belong outside the business figures.
No dollar threshold is fixed. Build the table once and keep it current, because the version prepared at the outset will be wrong by the time the packet is drafted. Give every line a date and a status — paid, contractually owed, or contemplated — and note what would have to happen for a contemplated amount to become owed.
The use of the discipline shows when a figure is questioned: a table whose lines each point at a receipt or a clause answers the question, while a single total invites the reviewer to reconstruct it from the underlying documents.