No. Identify transition services, replacement functions and operating needs as well as the purchase payments. The investment treatment of each amount still needs review.
Account for what the seller no longer provides
A carved-out activity may need its own systems, administration or contracts. Document actual obligations and distinguish paid amounts, commitments and estimates. Keep government application charges and professional fees separate and verify current official amounts.
A larger budget does not automatically satisfy substantiality, and money kept available for possible future spending is not the same as capital already committed. Hypothetical example: A Trois-Rivières purchaser of a custom-orthotics laboratory must buy machinery, transfer leases and replace an excluded billing system. Make a schedule that separates paid equipment, irrevocably committed expenses, refundable deposits, future estimates and government or professional charges.
The first review should test substantiality in relation to this actual enterprise and identify which funds are genuinely at risk. Money reserved for a later decision is not equivalent to capital already committed. The decision may be to revise the transaction, increase a supported commitment or wait until key agreements are executed.
Do not use the total of every possible future expense to make the investment appear stronger. Keep invoices, wire records and contract terms aligned so the amount claimed can be traced to the business being acquired.