The project's administrative fee, government filing charges at each stage from the USCIS fee schedule, immigration counsel, source-of-funds accounting, translations, and the later removal-of-conditions filing. None of these count toward the qualifying capital.
What to ask before signing
Ask the project whether the administrative fee is refundable if the petition is denied, whether the capital is returned on denial and on what terms, and when the capital is expected to be repaid if the project succeeds. Ask counsel whether the quote covers the investor petition, the consular or adjustment stage for every family member, and the removal-of-conditions stage two years later, or only the first of those. Ask the accountant what it will cost to prepare the source-of-funds file, since a complex history can involve dozens of exhibits.
Hypothetical example: a Lévis dental-clinic owner budgets the capital and the project fee and is later surprised by translation costs for years of French-language corporate records that the officer must read in full. List each cost with the date it falls due and whether it is at risk; the capital is meant to be at risk, the fees are simply spent.