Do not double-count the same payment. Explain the actual commitment and any allocation used for business planning.
Separate accounting views from money transferred
A departmental budget can allocate costs differently from the investment record. The qualifying analysis must remain tied to real funds, risk and use.
Beyond closing, the enterprise needs working capital to operate through a season, and a purchase that consumes every available dollar weakens the answer to whether the business can be more than marginal. Purchase price, equipment, inventory, leasehold improvements, professional fees paid to complete the transaction and initial working capital can all form part of the investment where they are genuinely spent or irrevocably committed. Revenue that remains contingent on future performance belongs in the operating forecast; it is not automatically investor capital, cannot demonstrate that funds are irrevocably committed, and does not show they are at risk. Because the standard is proportional, a modest-cost service business generally needs a very high proportion committed, approaching the whole cost, while a capital-heavy operation may support a lower proportion. Substantiality is measured in proportion to the total cost of purchasing or creating this type of enterprise, so a service business with modest capital needs is judged against that cost rather than against a general figure. Add professional costs for the business plan, corporate formation and legal review, and government charges through the consular application or the USCIS fee schedule for a change of status.