Describe shared resources accurately rather than count the same support as exclusive to each role.
Show how capacity is actually allocated
Explain the real staffing or service arrangement and its ability to support the duties proposed. A combined budget may be relevant without proving that two complete dedicated teams exist.
Use the operating plan to separate shared expenses from resources assigned to each proposed role. A common payroll pool, outside service, or department budget can support two managers, but it should not be counted twice as two exclusive teams. Identify which staff perform routine work, who supervises them, how each budget decision is made, and what capacity remains when responsibilities overlap. Cost evidence complements rather than replaces the L-1A conditions: each transferee needs a qualifying corporate relationship, one continuous qualifying year abroad in the prior three, and US work that is mainly managerial or executive; the foreign organization must be doing business, and for a new-office L-1A petition, that foreign year itself must have been managerial or executive. A non-new-office case must also show the U.S. organization doing business. Include planning for the seven-year maximum. If this is a new office, show sufficient premises, financial ability to remunerate the beneficiary and commence doing business, and capacity to support qualifying management within the initial one-year approval.
Hypothetical example: A modular-home manufacturer near Petit-Saguenay budgets one accounting contractor and a shared logistics unit for its finance executive and operations executive. Its schedule allocates accounting approvals to the first and supplier, transport, and production escalations to the second. Invoices and payroll are presented once, with notes explaining access by both roles. The petition narratives do not transform a shared service into two departments. This transparent allocation helps decision-makers assess support without mistaking total spending for managerial eligibility.