Budget three separate lines: business costs such as rent, deposits and fit-out; professional costs for commercial and immigration advice; and government charges, whose current amounts should be verified when each step arrives. Do not assume every professional fee is treated the same way in the investment analysis; ask for the actual treatment of each item.
Price the guarantee as a contingent liability
Exposure may exist before a payment demand. Review guaranteed amounts, triggers, caps, additional charges, and release conditions. Remaining rent is not necessarily the only amount covered or automatically due in full. Compare negotiable alternatives with the landlord and record actual costs separately from visa-preparation fees.
The purchase price for the contracts, systems and goodwill, plus working capital placed at risk in the business. Avoid counting the same capital twice and explain the actual transaction and qualifying treatment. Amounts already spent on equipment, a lease, insurance, vehicles, licences and inventory are the strongest evidence, because they cannot be recovered. E-2 has no universal dollar floor, but the committed at-risk amount must be substantial relative to the real cost of the business. The investment must be substantial in relation to what this particular business costs to establish and operate, so the benchmark is the enterprise, not a threshold figure.