No. Government fees are the Form I-129 filing fee, the fraud-prevention fee, any employer-size surcharge and optional premium processing, all in the USCIS fee schedule. Incorporation, leases and payroll set-up are business costs, though the petition uses them as evidence.
Business costs are evidence; only the schedule fees are immigration fees
The Torbay partners should keep two ledgers. The first is immigration: the Form I-129 fee, the fraud-prevention and detection fee, the additional fee that applies depending on the petitioner's size and the proportion of its workforce in certain statuses, and premium processing if elected. Each is set out in Form G-1055 and should be read at filing because they change. Professional fees for preparing the petition are agreed with the reviewer and are not government charges. The second ledger is the affiliate's own establishment costs: state formation, registered agent, a lease for premises, equipment, insurance and payroll registration. None of these is an immigration fee, but the lease, the payroll registration and the bank statements are exactly the documents the petition uses to show that the affiliate is doing business and can support a managerial role. Spending on them is therefore worth documenting carefully. Family members' L-2 applications carry separate government fees.
Hypothetical example: the U.S. affiliate of a Torbay cold-storage operator has paid its formation costs but has not yet registered payroll or signed a premises lease. The first review separates costs that are government filing charges from records that demonstrate an operating business. The reviewer will ask for the receipt and the underlying business document, not simply a budget total. Sequence the formation, premises, registrations and evidence collection early enough that the manager's role is supported by an active organization when the petition is filed.