Revenue explains business results, not necessarily the nature of the role that produced them.
Distinguish earnings from duties
Identify whether the applicant directs delivery or personally performs it. A strong financial result does not replace role evidence, qualifying foreign service or the corporate relationship.
The business should budget current filing charges, evidence preparation, legal or professional services if retained, and the separate expense of actually operating the U.S. entity. Clarify whether the professional scope covers the changed organization, continuing foreign activity and the applicant’s revised duties. The cost of replacing the transferee abroad does not itself demonstrate sufficient US premises, staff or resources for a qualifying managerial role within one year. Separate from those, the business must fund a salary appropriate to an executive, which affects the subsidiary’s cash-flow evidence, and may incur legal fees, translation costs and relocation expenses. Budget separately for legitimate lease, corporate, payroll, and business-plan work, then check current government charges without stating a fixed filing figure. Business costs here include incorporation or registration charges, professional fees for corporate and tax advice, premises and banking set-up, accounting in a second jurisdiction, and the funding the plan says the operation needs.