Spending genuinely committed to the U.S. enterprise and exposed to loss — tooling, inventory, deposits that are not simply refundable, equipment, leasehold costs, payroll and marketing. Immigration-preparation costs form a separate category from business costs, and professional fees are treated according to the work actually performed, so have the real invoices reviewed.
Test each line for irreversibility
Ask what happens to each expenditure if the venture fails: a right to withdraw funds at will differs from a limited contractual condition, and actual terms determine the assessment. Escrow arrangements, revocation clauses and cancellable orders need fact-specific review, not a blanket label. Keep receipts, contracts and transfer records together by line item, and confirm government charges as current at the moment they apply rather than relying on an older figure.
A reviewer looks at capital actually committed and at risk, so distinguish money already spent or irrevocably obligated from amounts held for a hire that may never happen. Treat invested capital, the enterprise's working float and the family reserve as three separate pockets with three separate purposes. For an inexpensive service business, a high proportion is expected; for a capital-heavy operation, a smaller proportion of a large figure can be substantial.
Costs incurred to run or acquire the enterprise are analysed differently from fees paid to prepare an immigration filing, and the treatment of a particular invoice depends on what it bought.