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LINCOLN · E-2 FIELD GUIDE

Can future sales be counted as money already invested?

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THE DIRECT ANSWER

No. Explain actual qualifying capital and commitments separately from projected receipts. A sales forecast does not itself establish funds placed at risk.

Use the complete financial picture

There is no universal minimum, but substantiality and lawful source still require assessment. Separate fees, reserves and contingent amounts from the capital claimed.

Investment capital and business operating costs should be listed separately from government fees, professional services, and family or travel expenses, and current official fees and the scope of any professional engagement should be confirmed directly. Non-refundable deposits, equipment purchased, leasehold improvements paid for, the lease signed and rent paid, licensing and incorporation costs, staff retained and paid, and working capital transferred into the business account are all genuine commitments and all are evidence. Build the number from the transaction itself - purchase price, inventory and equipment, deposit and lease costs, licensing, fit-out, insurance, and enough working capital to carry the business through its first slow months rather than only to the day of closing. Keep professional fees and any government charges recorded separately from that capital, confirm official fees at the point each step is taken, and avoid transactions undertaken solely to reach a number someone quoted.