Relevant funding records and a credible account of operating obligations should explain the actual reserve.
Connect the balance to the enterprise
Identify who owns and controls the money and how it is committed. A generic forecast does not establish completed hiring or prove that every dollar shown is qualifying capital.
Build an E-2 record that follows money, ownership, and operations. Source documents may include sale agreements, tax records, earnings statements, gift records, or loan documents; path evidence should show each material transfer into the enterprise; use evidence should show what the enterprise has actually purchased or become obligated to pay. Corporate records must show treaty-country nationality and the applicant’s ability to develop and direct the business. The first review should mark every figure as paid, held in a properly conditioned escrow, contractually due, or merely planned. A forecast is not proof that capital is exposed to loss. The enterprise must be real and operating and must not be marginal. Hypothetical example: a luthier acquires a US instrument-restoration shop through an escrow that releases funds only if the visa is issued. The executed escrow agreement, purchase agreement, bank wire, lease, and inventory schedule settle the commitment analysis. A spreadsheet that lists future advertising and staff costs may explain the plan, but cannot substitute for the signed transaction documents.
Keep originals and dated copies of the pivotal agreements. If a seller revises a purchase price, release condition, or asset list, update the source-and-use schedule at the same time. An old spreadsheet should not silently remain the basis for a new transaction.