Projected revenue and actual qualifying investment should be accounted for separately.
Do not turn a sales estimate into a capital contribution
Trace what the investor has actually funded or committed. A forecast helps explain business capacity but does not make future customer payments money already placed at risk by the applicant.
Build two schedules: one tracing money already contributed or irrevocably committed, and another forecasting revenue after operations begin. Expected sales belong only in the second. 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. E-2 has no fixed dollar minimum, but the at-risk commitment must be substantial for the business, and the enterprise cannot be marginal. Treaty nationality and enterprise ownership must qualify; direction requires a controlling half-interest or another means of operational control. The common mistake is treating optimistic future sales as capital already exposed to loss. E-2 does not directly lead to permanent residence.
Hypothetical example: A L’Anse-Saint-Jean outfitter wants to open a U.S. paddling-equipment rental operation. Her spreadsheet combines equipment purchases with projected summer bookings and labels the total “investment.” She should separate paid deposits, acquired inventory, lease obligations, and working capital from reservations that do not yet exist. Records should trace her funds to every committed expense. A realistic operating forecast may help address nonmarginality, but it cannot enlarge invested capital. That distinction shows whether the enterprise is sufficiently funded before submission.