Use relevant historical records where available, actual contracts and a reasoned explanation of projected revenues and expenses. Distinguish the seller’s or another business’s performance from the applicant’s venture. A forecast should identify its assumptions and the evidence supporting them rather than present estimates as achieved results.
Reconcile monthly and annual figures
Show when cash is expected and when obligations fall due. Explain changes in staffing, pricing or operations that make prior results less directly comparable. This helps assess the business plan, but financial records must be accompanied by the other nationality, investment and control evidence.
E-2 requires treaty nationality and a real operating enterprise. The capital must be irrevocably committed and exposed to commercial risk, must be substantial in context, and the enterprise cannot be marginal. The investor must be able to develop and direct the enterprise; a plan for passive ownership is not enough. Create a source-and-use ledger that follows each dollar from its lawful origin through the account trail to an enterprise obligation. Pair it with ownership records, business formation material, contracts, invoices, licences, and a plan grounded in the venture's actual economics. The record should explain reversals, gifts, loans, or transfers between accounts rather than hoping a spreadsheet will hide them. A signed contract is more useful when it identifies the payment, cancellation terms, and the business purpose it serves. Hypothetical example: A mobile veterinary-imaging entrepreneur sells Canadian equipment and wires proceeds through a personal account before buying a US diagnostic unit. She keeps the sale agreement, account statements, wire confirmation, equipment invoice, and ownership documents in chronological order.