Capital outlays that are spent or irrevocably committed to the enterprise count: equipment, fit-out, lease deposits and rent paid, inventory, permits and professional fees. Personal relocation costs, immigration fees and the family's living expenses are not investment.
Investment is money the business cannot give back
The dividing line is whether the outlay went into the enterprise and cannot be recovered simply by changing one's mind. Ovens, racks, refrigeration, the leasehold improvements to the industrial unit, the first flour and packaging orders, health permits, the company's formation and accounting fees and the lease deposit all belong on the investment schedule. Cash held in reserve for operations is disclosed but weighed lightly because it remains available to the owners. Excluded entirely are the family's moving costs, housing, vehicle and the consular application fee, which is set by the State Department and paid per applicant; if the couple are already in the United States in another status and change status, the USCIS Form I-129 fee from the fee schedule applies instead. Keep one spreadsheet with three columns, spent, committed and planned, with a receipt or contract reference beside each line; that document, more than any narrative, is what the officer will use to decide whether the investment is substantial.
Hypothetical example: a baker pays for family housing, a delivery van, a refundable security deposit and new packaging supplies during the same month. The invoice and contract terms decide the categories: business equipment and supplies may be investment items, housing is personal, and a refundable deposit is not equivalent to money already exposed to loss. Use one ledger with columns for paid, committed, refundable and planned, then match every entry to a bank transfer or receipt. The government application charge belongs in a separate personal-cost column. A common failure is adding the same purchase both to the capital schedule and to future operating expenses. The decision to lease or buy equipment should follow the business need, with the immigration consequence described accurately rather than engineered after the fact.