Separate actual charges from money returned and from the capital ultimately committed.
Avoid inflated investment totals
A summary should reconcile to the real movements rather than add every debit. Review qualifying treatment under the actual facts; no universal E-2 minimum makes an inaccurate total acceptable.
Costs actually incurred to establish and operate the business: lease and deposits, software, registration and bond, insurance, equipment, initial payroll and committed working capital. The invested amount is judged in proportion to what this particular business costs to acquire or establish, not against a fixed threshold, so a modest sum can be substantial for a contracting business and inadequate for a capital-intensive one. The funds irrevocably committed to acquiring and operating the enterprise: the purchase price actually paid, franchise transfer fees, inventory and equipment, and working capital placed at risk. Reconcile the asset schedule, purchase payment and financing, then identify operating reserves, government charges and professional or household expenses separately. Substantiality is measured against the total cost of purchasing the business, and the investor's committed funds must be a large enough share of that cost to show serious commitment and a realistic chance of running it successfully. Government charges depend on the route taken: a visa application at a consular post or a change of status filing, with fees published by the Department of State and USCIS respectively rather than quoted from memory.