No. Track the actual commitment and use of each amount once, while separately assessing whether it qualifies as investment.
Distinguish cash available from cash committed
A bank balance retained for personal discretion is not equivalent to irrevocably committed business capital. Identify funds already paid, funds in an assessable escrow and funds still available. Keep acquisition costs, operating reserves, household expenses and professional or government fees in separate columns.
The test compares the amount actually invested with the cost of purchasing the enterprise as a going concern, and it is applied on a sliding scale: the lower the total cost, the higher the proportion the investors should fund from their own capital. For an existing mechanical contractor the total cost includes the asset price, licensing and insurance transfers, vehicle and equipment needs, and the operating reserve required to carry payroll and materials until receivables turn over. Immigration-preparation costs are generally not the same thing as capital invested in the enterprise, but the treatment of a given expense depends on the facts and should be reviewed rather than assumed either way. Count only what is irrevocable: equipment and computing hardware bought, prepaid rent and deposits that cannot be recovered, software and infrastructure contracts entered, incorporation and professional fees paid, insurance premiums, marketing expenditure and wages committed under employment agreements.