Fundraising fees in financial modelling

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Hi,

Hopefully some of you know how to answer this question. How are the Fundraising Fees treated in financial modelling? Let us assume that we have 10 000 000 EUR investment and the fundraising fee is 5% of it (500 000 EUR). Assumption with the capital structure is 20% equity, 80% debt.

Questions:

-Is the fee treated as CAPEX meaning that fee will increase the amount of the investment to 10 500 000€?
-In case it is treated as part of CAPEX, how would it be allocated to debt and equity? With the D/E ratio?
-In calculating IRR, would it be calculated for the CAPEX with the fundraising fees? (10 500 000€).

Thank you in advance!
 

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