Professional licensing costs, commercial and immigration legal fees, accounting and valuation work, visa application fees published by the government, working capital, and the first year's operating shortfall that a realistic plan should show.
The purchase price is the beginning of the number
A practice purchase carries a predictable set of additional costs, and a plan that omits them tends to be the plan that fails the non-marginality test as well. Licensing for the practitioner who will provide the clinical service has its own fees and verifications. Commercial legal work covers the agreement, the lease and employment matters; immigration legal work is separate. Accountants are needed for the source-of-funds record and the projection. Equipment, systems and refurbishment often follow a purchase. Working capital has to be real rather than notional, since it is part of the commitment. Government application fees should be read from the official published schedules at the time, not from figures quoted second-hand.
Hypothetical example: Dario is comparing two U.S. specialty-coffee kiosks with very different purchase prices. His first review should compare the capital actually required to acquire and operate each business with the amounts that would be irreversibly spent before the application. Closing statements, lease obligations, equipment invoices, and working-capital schedules settle that question better than a single round number. He must decide whether a lower-cost enterprise leaves too little committed capital or whether a larger project creates a stronger operating case. The error is treating a stated price as the full investment while ignoring inventory, fit-out, payroll, and the cash needed to open.