Keep them in a separate schedule rather than folding them into the enterprise's operating numbers. Business professional costs — an accountant building segment reports, a lawyer drafting supplier contracts — are enterprise expenditure; immigration-preparation costs are not the same thing, and their treatment should be reviewed on your actual facts rather than assumed either way.
Separate two schedules of professional spending
Ask any adviser to itemize scope: segment rebuild, projection review, filing preparation, and later responses. Current government charges should be confirmed at the time of each step rather than quoted from memory. Because substantial capital is measured against the cost of this particular enterprise, misclassified line items distort the ratio in both directions. Neither spending level nor a tidy schedule guarantees approval or any return.
The price paid for boats, equipment, goodwill and the business real estate, plus committed working capital, counts. Substantiality is proportional: the investment is compared with the cost of buying or establishing the specific business. Maintain two schedules: capital already paid or irrevocably committed, and future cash needs such as interest, payroll, rent, insurance, and replenishment. Funds need to be lawful, substantial for the business, irrevocably committed, and exposed to commercial loss in a genuine nonmarginal operation.