They are business obligations, distinct from government and professional immigration charges. A complete plan should explain how the qualifying operations will be supported and separately budget the actual petition process. Keeping an office open purely as a line item does not establish that it genuinely does business.
Compare the operational alternatives carefully
Obtain appropriate corporate and tax advice on restructuring while the immigration adviser assesses the qualifying conditions. Identify the real activities and resources each alternative preserves. A cheaper closure plan is not necessarily compatible with the proposed L-1 arrangement.
Prepare separate lines for government fees, premium processing if chosen, translations, corporate records, premises, payroll, and professional advice. A first review should show which costs support the immigration filing and which are simply business expenses required to make the operation real. For a new office, a low filing cost does not eliminate the need to fund staff, premises, and operating capacity. Keep paid invoices and signed agreements because they may later support the business narrative. Avoid presenting a projected annual budget as cash already spent, and avoid hiding related-party transactions that change how a payment should be understood.
Hypothetical example: a medical-device distributor budgets for warehouse rent and an immigration filing. The rent agreement is operational evidence, but the government fee receipt does not establish that the US role will become managerial.