Broadly, what is committed to acquiring and running the enterprise: the purchase price properly allocated, premises, equipment, inventory and the working capital needed to operate. The government charges for the application appear in the fee schedule and are a cost of the process, not part of the investment.
Two ledgers, and reviewers notice when they are mixed
Write the acquisition ledger first. It holds the price paid under the purchase agreement, allocated across the customer book, equipment and goodwill; the lease deposit and any leasehold improvements; vehicles and plant; opening inventory; and the working capital that a business of this kind demonstrably needs before receipts arrive. Each line should be supported by a contract, an invoice or a bank record.
Write the process ledger separately. It holds the application charges published in Form G-1055 or collected by a consular post, the valuation, accounting and legal work on the transaction, and the cost of the independent review that ought to precede a purchase of a contract book. Some transaction costs may properly form part of the capitalized acquisition and some plainly do not, which is a question for the accountant preparing the allocation rather than for a rule of thumb.
Substantiality is judged proportionally against the cost of an established enterprise of this type, so the denominator matters as much as the numerator.