Do not describe ownership expenditure that the investor has not actually made. Review the real commitments and their treatment.
Use an accurate capital account
Identify amounts paid, obligations and qualifying risk under the actual arrangement. There is no universal E-2 minimum, and the equipment’s advertised price cannot substitute for the investor’s funding evidence.
Start by building the total cost the way a lender would: lease and deposits, kitchen equipment, leasehold improvements, licences, initial inventory, working capital for the first months. Corporate formation or acquisition costs, legal review of the governing documents, a business plan, accounting work on the source of funds, and the working capital the enterprise needs. For each investment item, retain bank records, purchase agreements, invoices, escrow terms, and proof that the applicant bears the risk of loss; exclude unsupported future receipts from the capital total. An investor who pays the full price but arrives with no reserve may be told the investment is insufficient to ensure the business will operate, while one whose committed funds cover the price and a realistic reserve has met the test comfortably. Costs beyond the investment itself deserve their own line: valuation, legal work on the purchase, accounting review of the seller's figures, and the filing charges applicable to the route chosen.