No. A valuation or accounting change and government charges are different matters.
Reconcile the actual investment
Explain any effect on the transaction and operating plan. Do not assume a bookkeeping figure itself establishes qualifying capital or guarantees the case.
Show which line each purchase, lease, or deposit supports, and keep business expenditure separate from immigration-preparation legal costs, whose treatment should be reviewed on the actual facts. Reconcile the investment schedule to money actually transferred, contracts signed, equipment acquired, deposits exposed to loss and any properly structured escrow. Keep independent commercial diligence in the budget; a payment that is substantial for the household does not, by itself, establish the required investment or confirm that the underlying business is sound. The total plan may include purchase price, leasehold improvements, inventory, equipment, professional services, insurance, licensing, application charges, and family travel. Count only funds genuinely and irrevocably committed to the enterprise and exposed to loss under the actual terms; do not report an optional future price as present investment. Where the buyers pay the full purchase price for the going concern, including equipment, inventory, vehicle fleet and goodwill, the investment is close to the total cost and comfortably substantial. Ask any adviser for an itemized scope covering valuation review, transfer documentation, the enterprise plan and dependent assistance, and ask what happens if a review finds the committed capital too thin.