In the example you provided, the “VM configuration, installation” is a one time cost, but not to be reflected as a one time cost to add in a specific automation, but rather add it to the cost with the infrastructure and make it a shared costs (for this reason it should be placed under Running costs).
For example: you pay 100000 for a VM and anoter 20.000 for installation etc. The total cost with the VM is 120.000. But this cost should be reflected as a shared cost when it comes to allocating it to one automation, because that VM will support the robots running for several processes, not just one. Hence, it is a shared cost, when it comes to performing a cost-benefit analysis for 1 process.
The only one time costs you have with an automation are the implementation people costs. All the other costs are running costs.
Please check these tutorials on how to setup the costs and how to perform a cost-benefit analysis.