Add realistic licensing, migration, testing, training and interruption costs to the business assessment. Ask whether the purchase price changes if the promised rights are not available. These commercial costs may alter the enterprise’s funding needs; their immigration treatment requires review rather than automatic inclusion in a qualifying-investment total. Cost the substitute from a quotation, not an estimate. A written proposal from an alternative vendor, pricing licensing, migration and support separately, turns an argument about feasibility into a number the business plan can carry. Undated verbal figures rarely survive scrutiny.
Avoid counting the same technology twice
Reconcile the amount attributed to software in the purchase allocation with any separate license payment. Then prepare a contingency for replacing it, without counting a hypothetical reserve as already committed capital. Keep household living funds and immigration-preparation costs visible outside the acquisition calculation so the transaction can be evaluated on its actual obligations.
Three records keep the acquisition arithmetic honest: the purchase price allocation, showing what portion of the price is attributed to the software; the separate licence or subscription invoices, showing recurring cost; and the closing statement, showing what was actually paid and when. Reading them together prevents the same technology being counted once as an acquired asset and again as an ongoing expense. Where a contingency reserve exists for replacement, keep it identified as a reserve, since funds held back for a possibility have not been committed to anything.